Help – Advises please

From my point of view everything is important, I mean everything is related to each other…In my opinion these are the areas which are key ones: risk, internal control, audit procedures (AEIOU, where I-Inspection O – Observation cover test of control, A-analytical procedures, E-Enquiry U- recalculation,R- reperformance cover substantive procedures), assertions, corporate governance,reporting.
However theory is just theory when you will practice past papers you will see that theory will show you only direction you need to follow, but most of the answer will depend on scenario. And from the first point of view scenario looks “easy”, looks like everyone from the street could advice something and I think this is a trap….See the solution and try to follow the pattern of answer. Read several times the requirement to see if you in line with it, it’s easy to get most of the marks if you know what you are doing, but also easily to go totally in different wrong direction. That’s why I think it’s difficult to predict if you passed or not.
Good luck 🙂