Can anyone elaborate please?
are you sure that you stated the question correctly?
If you mean “Audit procedures” – these include all the procedures required to perform audit – understand the business, assess risks, test controls, perform substantive procedures (or substantive tests). So substantive testing is one of the audit procedures, supposing the audit on a very big population (finally depending on the results of the test of controls), which may cover up to 80-90% of the account.
If you mean difference between procedures to obtain audit evidence and methods of controls testing (enquiry, inspection, observation, recalculation, testing/analytical procedures), then they are the same, but test of controls is performed on a sample, while audit evidence is the method of gaining the assurance in general meaning, applicable to numerous situations.
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