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First ACCA exam, Got a pass 54%, though I was expecting more. My advice to those who failed: I think the studying method will depend on whether or not you have a background in audit. For those whose first time to deal with audit, take time to read the book if you have one and listen to the lectures. Make sure you understand the difference between test of control and substantial procedures. You must be able to detect potential risk in a given scenario (You will become familiar with different risks after a lot of revision of the BPP revision Kit), practice the BPP revision Kit at least twice.
For those who have studied Audit before like me, I just downloaded the Opentuition book and summarised it. Then went through the BPP revision kit twice. I didn’t have time to do mock exams. Best of luck