This time around, focus on *understanding* things, not on *memorizing* things. AUD is probably the most understanding-based test out of all of these, and from what I've gathered, Becker's teaching is very memorization-based. So, my advice would be to try to really focus on the concepts this time.
To that end, as much as I love Wiley Test Bank, I'm not sure it's what you need…or at least not what you need most. Test banks are great assessment tools, and can concrete knowledge, but they also present the temptation to memorize the answers or just learn how Wiley words things, rather than learning the actual material. So, my suggestion for your re-take is to start out by learning concepts. Does Becker have a book that is less memorization-based and more based on teaching you about things? If so, I'd start by reading that. Yeah, you'll want to fall asleep trying to read a dull book about auditing…but it's worth it. If Becker doesn't offer something that's focused on understanding, then I'd get Wiley's 2013 Audit book: https://www.amazon.com/Wiley-Exam-Review-Auditing-Attestation/dp/1118277201/ref=sr_1_1?ie=UTF8&qid=1378303232&sr=8-1&keywords=2013+wiley+cpa+audit Again, it's boring as all get-out, but it teaches the material. I think there might be one mnemonic in it – that's how much they *don't* focus on memorizing, but rather on understanding.
After using some resource to get a solid understanding of the material, then WTB and/or NinjaNotes could be helpful. I like WTB – I feel like it is a good representation of things and a good preparation for the real exam. To make it most effect, always try to understand why you got something wrong. NinjaNotes are good as a summary of the material. They are not meant to be a complete review course (may be at some point in the future, but not at present), so WTB + Ninja Notes is not really a substitute for Becker, Wiley, Yaeger, etc. However, as a supplement, they can be helpful. They essentially contain the same information as the audio. So, you could consider both as options. I prefer the audio myself, since it allows me to listen while I'm doing something else, whereas personally, sitting and reading or re-writing the notes seems like a less-efficient use of study-time than reading the book/working in WTB, if I have time to sit down and do one or the other. So in choosing which NINJA resource to get, be aware that Notes and Audio have pretty much the same content, so choose based on your better learning style.
And…I realize that I've made several assumptions about you, your prior experience with this exam, etc. I apologize if they're way off-base! With just your post above, I can't know why you failed, how you studied, etc. So, my post is necessarily based off assumptions, based on how many Becker students seem to approach Audit. If you've already been focusing on understanding concepts rather than memorizing facts, then all of my post up there ^ may be pretty much useless for you. Feel free to share more of how you felt about the exam, how you'd studied before, what you felt killed ya or helped ya, and maybe I can tailor my advice better. 🙂
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