Evidence and procedure

I think not - you obviously need to get down your "best" points that respond to the risk or relate to the outstanding matters in the time available - so that when time is up it doesn't matter if you are not making all the points you might have jotted down on an answer plan. You don't want to be putting them down in any order and when time is up thinking there are still a couple of points that you definitely need to make. Relevant points will earn credit in whatever order you write them. But with some thought, before you write, there should be reasonable structure to them.

Thanks for above. In some of the past papers for example evidence to do with impairment, sentences start with: a review of the impairment test to evaluate ... OR recalculation of figures.." I would say that above sentences are more procedures than evidence. I wrote the below as evidence. Would this be correct? A copy of the impairment review to recalculate the figures... A copy if the impairment review to evaluate and ensure reasonableness of assumptions.....

That's a good question - see here my explanation to a similar question https://opentuition.com/topic/december-2018-answer-question-number-2-b-audit-evidence/

Thanks. So both answers would be right when outlining evidence ?

Yes