In the specimen exam paper (new style CA2) provided on the IFOA website, the solution for the 'Summary' includes the 'Assumptions' section which has been supplied as part of the 'Audit Trail' in the question. Would it be appropriate to simply copy paste the 'Assumptions' section on the exam?
Yes, but you need to check that the style is suitable. Assumptions written for the audit trail may need a bit of neatening for the summary. Also note that there are marks for additional assumptions on top of the ones in the audit.