Question 1

Please see this post https://opentuition.com/topic/marking-scheme-audit-risk

Hello sir, If I'm writing 4 audit risk with materiality then I'll get 4Romm×3 + 4materiality ×1 = 16marks right?? However, Will this materiality calculation again be marked as part of 10 marks professional skills?

PS marks are in addition to technical marks. For the materiality PS mark(s) you need to apply it consistently. Note that since the introduction of PS marks you don't get materiality calculation marks for each individual RoMM. If you look at the Specimen exam and marking scheme you get marks for materiality as prescribed by the partner's instruction.