Yes, you have to remember the differences in reports. But use Excel; create a table and for each row list the differences (1st paragraph summary, type of assurance, required to understand int ctrls etc) and columns are the reports. If it isn't sticking after you do that when you go thru MCQ, don't be afraid to use the table with a few MCQ. I needed the variance formulas in front of me the first 2 times for BEC prep.
Next, know each step of the major business cycles. That includes control activities (ARC for you Becker people) and evidence required to evaluate (to jump back up… evaluate equals exam equals audit…there is NONE performed in a review) MGT assertions.
Just like with FAR (and to sum degree in BEC), be able to use journal entries. Don't memorize just think about how to manipulate the ratios.
Closely related, memorize the ratios. It'll help if you group formulas together that have the same numerator. That way you memorize a few at a time.
Lastly, and I cannot stress this enough, evaluate the answer choices. Usually, if you're stuck, you can narrow down choices by determining if the question asks for $ubstantive testing versus control testing.
There is no panacea. You won't even get the same test. Don't stress over one or two topics. Assume you'll get only the topics you don't know. Instead just concentrate on increasing your understanding. The topics will come.
Good luck
AUD - 90
BEC - 79
FAR - 77
REG - 77
They don't trust JUST ANYBODY to count beans