Can 60+ be scored in Advanced Auditing for CA Final

Generally students do have the perception that Advanced Auditing being a theory paper makes it difficult to score even more than 50. But I am of the opinion that Advanced Auditing is basically a practical paper which tests the application of knowledge gained in accountancy, corporate and other laws and even in other subjects. I believe an earnest and strategically planned preparation of this paper can make students score even 60+. What is thus required is to chalk out a plan as to "What to Prepare and How to Prepare" and not "What we want to Prepare"