Audit evidence

First - you should be aware that "audit evidence" (your subject line) and "substantive procedures" (your question) are not the same thing: please see this discussion https://opentuition.com/topic/audit-evidence-29 Second - you should note that Q1 invariably has a part asking for PRINCIPAL substantive procedures (typically for 5 or so marks). So although the obtaining of audit evidence (ISA 500) can be described with the same "AEIOU", the higher skill is to identify what is "principal". The AAA has written an extensive article on this https://www.accaglobal.com/pk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/exam-tech4.html There may or may not be a "matters and evidence" question - but if it comes up, this could carry 15 marks or more - so it's worth practicing what the examiner wants here - again, there is an article https://www.accaglobal.com/pk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/exam-tech3.html