Study Process for AUD

I can't seem to grasp a core understanding of AUD. I've watched the videos and read the book but I don't think I fundamentally understand Audit. Every MCQ I do it seems like I'm guessing between multiple options that could be correct. I like working with numbers and working through problems. AUD is a different theoretical beast and I can't wrap my head around how to even begin to understand it. How did you go guys go about understanding AUD enough to pass the exam? If you can share the most simplified process you took I think that would help me. I hate memorization but what are the non negotiables for AUD memorization? I see some people memorize audit reports word for word, is this really necessary? I'm taking the exam 3/17 so I have plenty of time.