Can anyone guide me?

My Friend

You are right that institute is asking practical question but to answer practical question you must have thorough theoritical knowledge and for that you have to remember theory.

But if  you can easily apply the provisions having some idea then you......

With Regards

Ankit i will advice you to cram only those word which are highy used in audit, because if you write your own language in paper with normal words then you can not get good marks, so use your own language but not with normal words but with some specific words that depict to the examiner that you have the sufficient knowledge about the audit.

For example the word Appropriate is mostly used in audit instead of relevant .

thanks for the advice .I will follow the same