I know that in the exam , there is no need to quote specific ISA number,but how we express the requirement of the one of the ISA that are relevant to the question? Is it something like:” One of ISA requires the auditor….”. Thank you.
“one of the ISA” … draws attention to the fact that you don’t know which one – so don’t write this. See here how to get round the issue https://opentuition.com/topic/isa-11/