exact requirement

"professional issues" could include matters such as planning, practicalities and logistical considerations "Comment on ..." is literally asking you for your comments. Essentially the examiner is looking to see that you have the knowledge to identify material matters for further attention / consideration when reviewing an audit file in your capacity as a manager / review partner Ace, given that this type of "Comment on ..." question is an almost guaranteed question in a P7 exam, why not look at / read through the examiner's own answers from past exams to get a feel of the approach you should adopt and the sort of typical matters that you could include

thanks for the reply sir , will do that :)

You're welcome