Know your financial accounting. Often times audit sims encompass financial accoutning as well because in the real world of auditing you do so much financial accounting in your adjusting entries and your testwork. The research tab won't help with this though.
The best prep mindset for sims is to do this: As you go through your review program look at the material and think to yourself, how could this be tested in a sim? For example, sims usually have one tab with computation, another with drop down boxes, another where you have to check boxes that apply, and so on (that's how the sample ones in Becker are anyway), so for instance you are reading through your section on "reports", you will notice they kind of harp on which paragraph goes where in the except for qualifieds, adverse, and disclaimer reports, so if I am looking at that I say to myself, this could possibly be one of those drop down menu tabs where they give you the paragraph and you select the positioning of it from a list of choices, such as "before the opinion", "after the opinion", "in the scope", etc…
Mind you I didn't have a sim like this and never even saw one, this is just stuff that goes through my mind while I am reading it. All that flashcard making, and mneumonic memorizing strongly comes into play when doing your sims. Those things are not really designed for the M/C, the best thing to do for the M/C's are just to work them until you are sick of them.
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