As someone who failed Audit twice with the same score, I completely understand your disappointment. In my opinion, it's easily the trickiest exam. The first two times I took it I walked out feeling ok but the third time I walked out feeling like there was no way I passed and I did.
I was using Becker the first two times, and then switched exclusively to Ninja products for my third re-take. In my opinion, it made all the difference. Seeing different questions presented in a different format helped me nail down my trouble spots and hone in on my weaknesses. And the adaptive learning sessions were key to my success. I was forced to tackle weak spots.
So, my advice is to try varying up your study materials. And take MCQs super slowly and analyze every choice for each question. Talk through why an answer is right/wrong and then jot down important notes in a notebook to remember for later. Understanding the concepts behind auditing is definitely the key rather than memorization.
But moreover, don't beat yourself up! It's a feat in and of itself that you've already done one re-take. You picked yourself up before, brushed the dirt off, and kept going. So, you just have to do it one more time before you can walk away with a passing score.
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