Only good knowledge of SA and AS is not enough but you must understand the technique to apply SA and AS in audit practical problems. For this purpose refer ICAI suggested answers and observe the application of SA and AS to the problem. Another benefit of this task is—it also helps you to understand SA and AS in a much better way.
Knowledge of AS, SA, Guidance Notes is an important area to impress upon the examiner. Practice Manual will aid you in giving guidance as to how to present the answers in the examination. Focus on the recent trends in the examination based on questions from these areas, as it would give an indicator in a way to present your paper.