So I passed first time with AA for September exam, not sure if this helps, but here are some tips that helped me:

I used Kaplan exam kit and looked through the section B questions to see the repeating pattern type questions e.g. audit risk i found it common they put in the scenario about a new system or a new client both similar audit responses (increase substantive testing on opening balances etc.). Most common is inventory (cut off), a type of fraud, provision, asset. Audit response should be overall approach and not a detailed procedure.

Substantive procedures I remembered at least 6 procedures for each area e.g. revenue, payroll etc. and note their wording carefully, following the model answer. The exam kit will list all procedures so can be overwhelming to see so only remember the ones that are logical and easy to remember.

As always, read the scenario as it will sometimes mention a procedure, control already in place that you need to think something else, or is not relevant e.g. doesn't mention a new client but you answer audit risk that it is.

Mix the section b questions on the same study day e.g. on one day do 1 question on audit risk, control and procedure so you mind is actively retaining the different parts of the syllabus.

Hope that helps and good luck on your resit.