“Elements of questions may test knowledge of ISAs and candidates should not worry about learning ISA numbers, as there is no credit available for listing the ISA numbers. In addition, answers will obtain credit if valid points are made. I am not expecting rote learning of ISAs; rather, an understanding of the key principles underlying auditing.”
I would assume you don’t need precise titles either. If you download old Answers from the ACCA site, you might see marks allocated to this, but they haven’t been for some time.