You have to recognize that all your studying is cumulative, and you're that much closer to passing. I got frustrated too that the new exams are about 7 points harder than the old, but I'm starting to get used to the Becker sims now and the actual CPA sims, by just doing all the sims in Becker. If you literally do all the sims in Becker, and a good amount of m/c from each section, there should not be a sim that surprises you or looks unfamiliar. I'm starting to get more of the assertions/internal control type sims correct now, and it's just a matter of memorizing the answers and practice. I know their answers are not the straightforward textbook answers you'd expect for completeness/existence. Becker taught for completeness to trace to the books/GL, and for existence, to vouch from the books to source docs or other supporting evidence off the books. But the answers may not have those choices, they will have a matching process or something else that should make sense if you knew the answer in advance. But there's only so many concepts they can test for segregation of duties, I/C, and assertions audit evidence before you've see them all. I'm getting better at the tick mark sims and reports and contingencies/uncertainties. Continue working more sims and m/c, and when you start seeing you're getting more and more right, that should give you the motivation and hope that you can pass and conquer this beast. You didn't come this far to give up now, so finish the good race, and you can do it!!! Even if you lose some credits, keep attacking and attacking, eventually you'll have all the knowledge fresh in your head and have worked all the problems, that they're be nothing you haven't seen, and sims should go a lot easier on exam day. Good luck.
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