I just took AUD on June 2, and if you have Becker, my advice is do at least 10 sims from EACH of modules 3 and 4. There's 27 sims in each section. Do ALL of them of each type that are different, until you've seen all the different types of sim questions. Some of them are repetitive and show up in the mock exams. Don't need to do the same sims again if you've seen them on the mock exams, but you MUST do the 3 mock exams before sitting for the exam. I find the analytical procedure and segregation of duty sims to take the longest to answer, since they're application based and require reading comprehension to understand the scenarios given and what they are asking to answer, and are never straightforward, with information overload. The research questions are pretty straightforward to me, not even close to as hard as REG's research, and the mock exams give you hints on the fastest way to drill down your search to filter. The pass keys from Becker are ON POINT. Absolutely know those, EVERY SINGLE ONE. They are more important than the mnemonics, which didn't help me much. Reading an audit textbook will prepare you much better than Becker, in terms of material and learning the different reports and modifications of each for each different scenario (subsequent events, prior year not audited, test of controls and substantive procedures evidence to apply to a given control deficiency or material misstatement found), but doing as many sims from Becker as possible is key to passing. It will be the sims that make or break your passing, not the multiple choice. There will always be m/c you will have no idea on there, like one-liner details out of Becker, so that's not what to focus on. Focus is on having seen and being familiar with all the different type of sims questions from every module of Becker, and doing enough of them so that exam day the really long sims with like 5 links you have to click for each supporting document, financial statement, or schedule doesn't freak you out, since some of these sims take like 5 to 7 minutes just to read through before you can even answer. Your goal on exam day is to get thru the m/c as fast as you can, like try to shoot for 2 1/2 hours left remaining, to use for the sims. I had 2 hours and 10 mins left, and felt I still needed an extra 30 minutes for the sims, since I had to leave one sim completely blank to finish on time. One of the sims will be a pre-test, and you have to watch your time or else you will be caught spending 30 minutes on it while in the back of your head thinking it's probably a pre-test cause the answers make no sense nor does the supporting documents. It will either make no logical sense, or seem like it's way too long to be a legitimate sim. Some of the sims will be the exact same format as what you've seen from Becker. The Becker modules which have more sets of sims on them, that's what the focus of the sims will be on on exam day, in that order. If you're short on time, then at least look through each sim from each chapter (there's a lot of them), and at least do 1 from each of modules on segregation of duties/analytical procedures and one from the audit evidence for each balance sheet objective from module 4. Also, know the reporting modifications extremely well (when to use other matter, emphasis of matter, when to use qualified, disclaimer, adverse, when to use a modification or explanatory paragraph for subsequent events or uncertainties or not, when you should disclose or not disclose for non-recognized events). Oh, and also know how a certain journal entry affects both the balance sheet and income statement (regarding adjustments or revisions to reserve and valuation accounts like estimates of allowance for doubtful accounts, warranty expense, markdown of inventory, etc etc). Like a write-off of uncollectible receivable from a recognized subsequent event, does that affect B/S, income statement, or neither, or both, and do you disclose, or not?