AAAudit evidence

I hope you finally got it. However, here's my understanding of the three. 1. Tests of control- these are procedures applied by the auditor to test the effectiveness of internal controls. Remember, the auditor performs these tests in order to determine whether they can rely on the company's internal controls. For example, requesting for goods using a dummy customer or from a customer with poor credit rating to see whether the company's control system can prevent such an entry. 2. Substantive tests- these are procedures used to identify material misstatements in the financial statements as a result of error or fraud. For example, proof-in-total of payroll costs to determine whether the payroll costs in the P&L is accurately recorded. 3. Audit procedures- include both tests of control and substantive tests.