Here are some tips to improve your understanding of auditing concepts in commerce:

1. Read textbooks and reference materials: Start by reading textbooks and reference materials on auditing concepts. Look for books that are recommended by experts in the field or used in university courses. These resources will provide you with a solid foundation in auditing concepts.

2. Take online courses or attend workshops: There are many online courses and workshops available that offer comprehensive training on auditing concepts. These courses often include interactive exercises, case studies, and assessments to reinforce your understanding. Look for reputable platforms or organizations that offer these courses.

3. Follow industry publications and blogs: Stay updated with the latest developments and trends in auditing by following industry publications and blogs. These sources often provide insights, analysis, and practical examples that can enhance your understanding of auditing concepts.

4. Join professional associations and networks: Joining professional associations and networks related to auditing can provide you with networking opportunities and access to resources and events that focus on auditing concepts. Engaging with professionals in the field can help you gain valuable insights and practical knowledge.

5. Engage in practical application: Gain hands-on experience by participating in auditing-related activities. This can include internships, volunteering for auditing projects, or shadowing experienced auditors. Practical application will help you understand how auditing concepts are applied in real-world scenarios.

6. Practice solving auditing problems: Work on solving auditing problems and case studies to apply your knowledge and improve your problem-solving skills. This will help you understand how to identify issues, analyze data, and evaluate controls in an auditing context.

7. Seek a mentor or tutor: Find a mentor or tutor who is knowledgeable in auditing concepts and can guide you in your learning journey. They can provide personalized guidance, answer your questions, and provide additional resources to supplement your understanding.

8. Join study groups or discussion forums: Engaging in study groups or online discussion forums focused on auditing concepts can provide you with opportunities to discuss and exchange ideas with peers. This collaborative approach can deepen your understanding and help you learn from others' perspectives.

9. Review and revise regularly: Regularly review and revise the auditing concepts you have learned to reinforce your understanding and ensure retention. This can be done through self-quizzes, flashcards, or summarizing key concepts in your own words.

10. Stay curious and ask questions: Maintain a curious mindset and don't hesitate to ask questions when you come across concepts that are unclear. Seeking clarification and further explanation will help you deepen your understanding of auditing concepts.