I agree with rawzkee that conceptual understanding is more important for AUD than memorization, so I'd say focus very strongly on understanding what you're learning, not just on being able to recite it. AUD is a strong point for Roger, so your combination of materials sounds like it's a good set to get you through this exam. Try to think things through logically when you're looking at MCQs, and when you get them wrong, try to think through the logic of why they're wrong. An exam like REG, you can't logic your way through it (or at least I can't…), cause tax law is fairly arbitrary – phaseout limits with no clear basis, etc. However, AUD is basically a collection of best practices established after years and years of auditors figuring out what's the best, most logical way to approach the auditing process. That's why the audit opinion doesn't say “your statements are all accurate”; it expresses an unmodified opinion at best, cause auditors have learned they can never know 100%. Yeah, there's some technicalities that you'll have to just memorize, but if you can learn to understand the logical analysis required to answer most of the questions, then you'll be in good shape for the majority of what's required on the exam.
AUD was my highest score (by quite a bit – my scores overall weren't fancy) and I didn't sit down and memorize loads of information, but I focused on understanding how auditors think (fyi, I've never worked a day as an auditor, and at that time had never worked around auditors either), and how to logically approach things. Learning this thought process has made me able to still answer questions on here that are AUD related 3 years later, cause even though some of the things you'd memorize have changed, the basic logic and thought process haven't. When someone posts an AUD question, I can guess with a pretty high level of accuracy, and have a very solid explanation for it, cause I learned the thought process. (Usually when people post questions they also post “The answer is B, but I thought it was D – why is it B?” so before I give an answer, I know whether I'm giving a correct explanation or not; however, in reading the questions, I'm usually pretty right with my guesses before I get to where they say “answer is B”.)
So, I don't have a specific formula, like “watch 2.33 hours of lectures for every 4.67 hours of MCQs” or anything like that, but I have an approach to all studying – a frame of mind – which I personally found very helpful and hopefully is helpful for others, too.
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