This is what the examiner says..
Writing out or simply restating facts from the question with little or no development,
Not answering the question as set,
Quoting accounting standards without applying them,
Using vague phrases like “perform analytical procedures”, “check the relevant documentation”, “in accordance with the relevant standard” which do not earn marks unless the point is developed further,
Poor presentation and layout with a lack of clarity to the explanations provided, and
Obvious lack of accounting knowledge; an error cannot simultaneously overstate assets and understate profits for example
So take it on board, and leave those errors to others while you pass with flying colours