Score in audit paper

I want know exactly how expect the answer by institute.

I refer the practice manual.Is that enough for study.

Based on the type of question appeaing in the examination, you need to present your answer. Try to bring out the facts of the situation given along with relevant provisions of the Act, Case law if any, give SA referece number (if relevant), MCA Circular / Notification, if any. You can take help of any Guidance Notes issued by the Institute, to cover your answer, so as to impress upon the examiner.

The expectation from the Institute is of expert knoweldge and you need to write all the key points in a language which gives the exact meaning as intended by law.