Help!!!! How to Approach Audit Paper!!

[Muhammad Amir]

Dear Shoaib I Understand What You Are Saying...

And I agree that there are some places where one has to practice rote learning approach for example definition of Internal Controls specified by IAS 315, Definition of Sufficiant Appropriate Audit Evidence as Specified by IAS 500, IAS for Sampling, IAS concerning Going Concern, IAS concerning Adjusting events and by the Help Of Allah(S.W.T) I momorise them, but dear problemn exists in Test Of Controls and Substantive Procedures there are 6 to 7 contents like sales, purchases, inventory, Cash, Capital and Revenue Expenditure, Fixed Assets, Securities etc etc..

So dear i have to have a grasp of knowledge regarding above contents for both Test Of Controls and Substantive tests...

I am also facing problem in difference between
Control Objectives, Control Activities, Control Procudures they are very confusing all of three are having little differnence but i still don't understand the difference between them can you please tell me about them...

Also please tell me about the easier way to obtain understanding Test Of Controls And Substantive tests, I mean how to prpare for them in easier way...

Please Also tell me difference between ICQs and ICEQs it also a confusing aspect...

Regards,

Muhammad Amir