no reconciliations or control account preparation

That it hasn't been done is a control deficiency - this can't be "made good" by the auditor doing it. If the auditor planned to rely on the operating effectiveness of this direct control (see S21 update - this is now the term for key control) and thereby reduce substantive procedures, the auditor will now have to do more in the way of tests of details at the reporting date than was originally planned. For example, on the y/e reconciliations (that management should be reminded will be required for audit).

That's why I've written a 2021-22 update: https://opentuition.com/acca/aa/audit-and-assurance-aa-changes-for-september-2021-june-2022-edition-notes I don't think students will lose marks for using slightly out of date terminology because I'm sure allowances are made for the fact that many students are resits and don't necessarily have access to updated materials. That said, the changes to the 2021-22 syllabus are mostly driven to reflect ISA 315 (Revised) so exam questions are going to refer to "direct controls" not "key controls" - that's why I'm pointing it out to you.