Substantive Procedures and Test of Controls

Hi Sir,

Hope you are Fine, My question is what is the main difference between Substantive Procedures and Test of Controls? One of the Example questions of Kaplan, it asked for describing substantive procedures regarding year end trade receivables but in answer it looks like they carried out the control test i.e tracing sales invoices to receivable ledger for verification of existance, casting the receivable balances to check airthametical accuracy and matching it with draft financial statements for valuation e.t.c…….it looked like a control test to me however may be I am wrong or I do not fully understood both.