Hi,
I have cleared my IPCC. From my experience,
Auditing- You can refer to book of Surbhi Bansal ma'am for understanding. Doing practice manual is a must so that you can understand the question/ answer pattern.
IT-SM- You should do it from SM and PM only. This being a completely theoretical paper, the question paper is set from even trivial topics.
As you mentioned that do you not have ICAI study material, you can download it from icai website www.icai.org.
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