@LCros I dont think the audit reports have to be memorized verbatim. You just have to know what it contains conceptually. For example, on a standard unmodified audit report it will contain:
1. objectives and scope
2. managers responsibilities
3. auditors responsibilities
4. opinion paragraph
5. emphasis of matter (if any)
6. other matter (if any)
You can sort of make an educated guess as to what each paragraph contains. That being said, it doesn't hurt to read over all the different types of reports. You may not be able to recall the exact verbage from memory but if you saw the words in front of you, your brain will recognize it. Does that make sense?
Editing to clarify: What I mean is, on a MCQ about the verbage on an Audit Report, it will list 4 possible answers. If you read enough Audit Reports during your preparation, you should be able to pick out the answer that looks the most familiar.
I dont have any Audit experience either. So, like you, Audit Evidence was a difficult chapter in the book. All I really did for this was do as many questions as I can. I tried to logically think through the question. Where in the audit trail are the recipts, vouchers, control ledgers, purchase orders, shipping documents, trial balances, etc. Try to map it in your mind. If youre going Top-Down (ie: financial statements to underlying records) then youre testing Existence. If youre going Down-Top (ie: Underlying Records to Financial Statements) then youre testing for Completeness.
Just practice and do as many questions as you can.
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