professional and quality control question and audit reporting question

Hi Kim,

i would like to ask whether when we solve professional, quality control question, do we need to differentiate between which part of my answer is professional issue and QC issue ? becuase i’m not sure whether we still need to demonstrate professional answer even for Q2 and Q3 question

Further, for audit reporting, do we need to write like subheadings such as materiality , accounting treatment and risk to show markers can easily check and demonstrate the professionalism as well ?