Help me understand what to “NOT” write in an answer

Hi All, hope you’re fine

I am now solving exams in the cbept website of ACCA to prepare for the exam next December and I am always faced with over writing in my answers that seem irrelevant to sample answer.

Please help me with a guide on what NOT to write when being asked about identification and evaluation of risk of material misstatement

This is an example of my mistake to show how different my answer is in comparison to the model answer of March/June 2023 AAA- INT.

The question was to identify and evaluate and prioritise the risk of material misstatement for an initial audit client.
My answer was revolving around the control deficiencies identified in the scenario. But the model answer did not say anything about what I identified.

>>>>>> So, am I wrong to go in this direction?

for example:
– stating that the finance team consists of two employees only, hence high risk of non segregation of duties
– Familiarity with the auditor because they spent non rotational 6 years, and the resignation was due to a conflict of interest not because of familiarity threat
– Complexity of revenue recognition (although it was not referenced in any exhibit but from the introduction)