Is audit tough to pass ?

It is a technical paper. People having practical knowledge of audit, etc may not find it very difficult. But yes, the standard of paper is quite high. Professional ethics, SAs, Company audit, reporting aspects, ASs, and few other chapters are repeatedly asked. These areas must be covered to pass. 

Problem with auditing is that most of us write our own answers based on common sense, and as a result, we end up getting just average marks. My suggestion would be to study Professional ethics thoroughly, as ICAI always reserves 16 marks for that, and it is very scoring. So even if you end up writing ordinary answers for the rest, on the strength of professional ethics alone you'll get decent marks!

Reason is that answer based on common sence...not standard...it is highly standard...

No it is not that hard to understand.

Arrange a good reference book for Audit and study it along with ICAI Study to lay a strong foundation of subject.

Strategy to prepare Audit

QUICK READING APPROACH

First give ICAI audit study a quick reading to understand the depth and figure out the efforts and time required for final preparation. You would appreciate that through this quick reading you would be able to figure out where extra efforts are required in audit subject and plan accordingly.

Make necessary notes or put suggestions or mark strategy for yourself on the study book during first reading. This task helps you to deal with audit subject later on during final preparation. Pre-condition for this first study is --- go ahead for quick study with a completely relax and chilled mind. Your main purpose behind this quick study is observation and formation of a plan to deal with audit.

During first study ride prepare a plan for final preparation. Also use scanner for making the plan. Later on use any good notes to prepare. Remember at this moment you have everything in your mind like what is imp along with basic idea of the topic and chapter.

SPECIAL ATTENTION TO SA AND AS

Also give special attention to SA and AS. 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.

The suggestion above is based on my personal understanding and may easily be rejected or accepted by you. In any case please share your feedback.

All the Best and Regards

Please download my file/handout for preparation of  Company Audit from the link given below:

CA Final Chapter Wise Law Notes--Part-I

Passing is not at all difficult, provided you go through ICAI study material, and past exam questions properly. Also,generalised answers fetch average marks. Use of technical aspects, quoting case laws in the answers are certainly fruitful.

The answers in audit should have practical touch which is the mandatory part in audit paper. It should reflect reference to 1) SAs 2) AS 3) Companies Act 4) CARO. Also make your professional ethics part very strong. Do past case studies. Give reference of Schedule and Part in ethics. Always be practical oriented like "Iss case mei kya hona chahiye??" Use your CA wala dimag and supplement it with your theoritical knowledge. I never studied audit alot from books but had huge practical exposure and used only that in exams alongwith books knowledge, i scored 66 in CA Final audit. So be practical. 

No, it is a technical subject. Need to study actual fact.

I got 56 in Nov'2010 Final

I got 55 in Nov'2006 PE 2

it depends on your attitude towards paper. If Audit haunts you then it is difficult but if you read and understand it with logics you would love.

People who scored well in Audit like 60+ can mention which material they used for others to benefit.!

I got 69 in audit. I prepared from surbhi bhansal and prepared my own summary. that helps in scoring auditing paper.