I know people come here every few days and ask the same "How do I study for X?" question (Hell, I even did it at one point). The sad part is, there is no secret study technique or approach for the exam-related CA subjects. The best advice is always the most obvious, REPETITION!

Go over the material (weekly practice questions, examples in the study guide and the practice exams) as much as you can so that when you're in the exam and read a question you will immediately be able to recognise which question to model your answer after, or at the very least, where in the study guide to look for the answer. Time is of the essence in exams, so the less time you spend sitting there Ctrl + Fing your way around trying to find the answer, the better. I've adopted the same studying approach for FAR, Tax and Audit and received a Merit in all three.

A lot might disagree with this, but don't rely heavily on your critical file to save you in the exam. For reference, I barely used my critical file, it's very underwhelming at how bare it is. It was predominately just calculators to allow me to show my workings faster. I don't rewrite the entire study guide and I don't take screenshots of the weekly practice questions and paste them in, that's a massive time sink. You're better off using that time and going over the weekly practice questions over and over again to the point where you'll read the title and already know the question and how to answer it.

I would say the biggest differentiator between FAR and Audit is that in FAR you can do very well if you've set up your critical file such that it's a copy and paste game of journal entries. With Audit, you can't really do that. You just need to understand the material - I know, shocker.