hi aanchal, r u following padhuka sir's book only for sa or for entire syllabus? in any case, i suggest u start off with all the sa's, then the chapters, and lastly, prof ethics. professinal ethics is very important as it carries 16 marks and questions asked are pretty straight forward.
if u have lesser time in hand, do professional ethics from surbhi maam's book, along with q&a, and it would be difficult to not answer the ques in exam if u do it properly. also, this part is very scoring so be through with it. audit is s subject where most get avg marks, but prof ethics is where u can score.
one more advice, for prof ethics, if in exam u explain that a particular person is guilty under clause 2 of 1st schedule, also mention the penalty applicable to him. that will fetch u brownie points.
apart from doing other chapters well, be through with SA's and CARO, and quote them in ur answers wherever applicable. that would be enough to get u pretty decent marks in audit.