My question

The Institute practive manual and the book is the best to clear your exams.

try any scanner

You can try Surbhi bansal or VK agarwal book its good and easy to understand.

First of all you should go through Surbhi bansal which is in simplified language after that go through practice manual.

Practice manual is must be done before exams becoz types of questions which are asked in past exams are incorporated in the same.

I would suggest...Do any reference book like Surbhi Bansal and then read out practice manual....You will find it easy,,,,,Practice manual is the best book to clear audit exam and score good marks...so go for it.