completion and reporting

I suggest you start by reading the examiner's comments on page 5 of the March 2020 examiner's report - you could either start by thinking what evidence you could reasonably expect and then see if that is what you're told you have - or you think about what you're told you have and ask if it's enough - presumably not (otherwise it wouldn't go on to require "(iii) Recommend the actions to be taken by the auditor, including the further evidence which should be obtained". A lot of points should be blindingly obvious - if an external confirmation was performed "but no reply was received" - clearly that is insufficient. Remember to consider appropriateness from both its perspectives - relevance (to the assertion) and reliability.

Sounds like repetition to me - an answer doesn't get any more credit than it already has unless it adds more value.