I hope all is well, just a quick question on ISA’s.
You have mentioned that we will not get any marks for mentioning the standards or their numbers, so when refering to a standard, could we say ‘According to the relevant ISA’.
“It is a requirement …” “It is standard practice …”
but why feel the need to say anything by way of a brief introduction to your point? If there are no marks for quoting ISA numbers, what makes you think there’s a mark for saying “According to the relevant ISA ….” What does that add to the depth or quality of your answer?