Defintions and ISA's

You should aim to learn the gist of definitions sufficient to understand the text - for example, there's no point reading about different types of risk (inherent/control/detection) if you don't know what distinguishes them. Or if you don't know what is the difference between tests of controls and tests of details. There will be few marks in the exam for definitions per se - but you have to understand what terms mean. For example, if an OT question asks which of the following is a particular type of risk/test, you have to be able to distinguish between them. The exam occasionally asks for an explanation of audit risk/the components of audit risk, for which the definitions are useful, but that would be maximum of 4 marks. AA is an "applied skills" exam - so it has few marks for definitions (which are a matter of knowledge),