You need to know the audit report structure. When certain opinions are issued, who has responsibility over different areas (management vs. auditors), differences between audit vs. review vs. compilation. Anything to do with ethics is likely tested so make sure to review. Be familiar with COSO framework.
Do not worry about sampling. Not likely to be tested.
Make sure you are comfortable navigating the authoritative literature for the SIMS. That way, even if you get a SIM you have no idea what the answer is, you may be able to find it in the authority and get full points.
As far as FAR goes, watch the lecture/read the material if you have a study guide, work as many MCQs as you can. Review if there is time.
I would say FAR is a pretty even split in terms of material. No one section is tested super heavy, nor is any section tested very lightly. So you pretty much need to cover everything during your studying.
But realize that FAR is a mile wide and an inch deep. By that I mean that you need to know a little about everything, but you do NOT need to know anything in super detail. As long as you know enough to weed out the obvious incorrect answers and get down to 1 or 2 remaining choices on the MCQ, you have a good shot at passing.
I also would not stress or even cover the SIMS during your review. I think your time is better spent reviewing MCQs or reading material. But you should be comfortable with navigating the FASB code for the research question.
AUD 99
BEC 96
FAR 94
REG 96
.