IFRS/IAS points in Section B

Will points still be given in a risk assessment question if I dont state the exact IFRS/IAS number but I mention the idea behind it?

For example, I simply say that inventory should be valued lower of cost and NRV, but I don’t write that it’s IAS 2 Inventory

Also for audit procedures, will points still be given if I say for example “Request management to account for inventory under its appropriate IFRS/IAS” or do I have to go specific with the treatment?