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Can test of control be seen as a substantive procedure?
Eg. Inspect title deeds of new acquired asset to verify ownership?Not usually. To be a test of control you have to test a conrol. So, inspecting title deeds is not testing any control – it is directly testing ownership.
Occasionally bot can be accomplished together. The control might be that a bank reconciliation is done every week. However, just inspecting one f=does not tell you the control is being exercised properly so at least one will be reperformed. So that can also be a substantive test also as it does directly verify a cash balance.
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