@CPAshoes08
I took the exam in early January only 5 days after I took FAR (and failed) and only had a few days to study so I really had to be effective. My best advice is to get a firm understanding of the main financial statement accounts and the risks and relevant assertions around each. I use Becker but did not watch any of the lectures. Instead, I read through the book and hammered the MCQs.
Rather than taking a memorization approach, I would take a step back and think “What would the Company do to make themselves look better to investors?” If you're looking at inventory, they'd clearly want to overstate inventory as this would increase their assets. Thus, you'd want to ensure the inventory is recorded accurately and actually exists like the Company says it does. Then, think about the procedures you'd perform to verify that inventory is accurate (observe it/count it) and exists (observe it/count it). Conversely, you'd worry a company is understanding expenses, as this would increase sales, etc.
For the audit opinions, you should familiarize yourself with each individual paragraph. I couldn't tell you how many questions and sims I had around different audit opinions and reports. Those I definitely relied on menmonics.
Good luck and please let me know if I can help more!
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