repetition of audit evidence

Short answer - NO - there are no marks for repetition (ever). As you can see from the published answer " Details of the external expert valuer and a working paper detailing the assessment of their professional qualifications, experience, reputation, independence and objectivity." is relevant to (ii) where it gets 1 mark in total (this is AAA - not AA). The point is relevant only to this part because the scenario tells you that there was an external valuation. Just because (i) mentions the sale at fair value does not mean there was a valuation.