YES, u are getting it now. WRITTEN PRACTICE is important here. But, lets see how. First, study one chapter from Pankaj Garg then try to write PM questions yourself and then compare your answers with PM and check where is the difference. To score well in audit you must ensure that your pattern of writing is similar to PM and also no need to mug up the entire PM but the important key technical words must be remembered. The language of your answer should have professional touch