Received 49 for AA twice – any advice?

I sat my Audit paper in December 2019 and September 2020 and received 49 both times. I took a different approach to the September exam and felt that I was being a lot more specific about my answers in section B (e.g. address the point actually asked, point out the particular deficiency and what the negative impact on the business will be before proposing a solution that will address the specific problem), and I even asked my partner to test me on certain topic areas to get an objective perspective, so I went into this one feeling quite confident, so it’s very disappointing.

Does anyone have any advice on how to make sure I’m giving the best answer I can, and addressing the question so clearly that the marks aren’t in any doubt? Anything would be helpful at this stage.

Thanks!