Sep/Dec 2017 5(b1) and 5 (b2)

I can't imagine why the second comment has been omitted - it seems perfectly reasonable to me But you're correct in this ... 5 correct, relevant, markable points will earn you 5 marks Having said that, the marking scheme for the three separate 5 mark sections of part b show 6, 5 and 7 markable points respectively so why has the scheme omitted the step of ensuring that management make the amended financial statements available for subsequent auditor review of the amended notes? I don't know the answer to that one, sorry