Audit procedure

"procedure" has its normal English meaning of "an established/official/accepted way of doing something" or "a series of actions conducted in a certain order or manner". What audit procedures (i.e. procedures carried out by the auditor in the conduct of an audit) a question is looking for depends on the stage of the audit - planning/obtaining evidence/review, etc and the purpose. A question will always give you context. For example "audit procedures in assessing whether Client Co is a going concern". For obtaining evidence - there are two types of audit procedure: Test of controls - these provide indirect evidence about the accuracy/completeness etc of transactions (and hence balances) because they are just that - a test of control - was the control applied - yes or no? Substantive procedures (which include substantive analytical procedures and tests of details) provide direct evidence about the accuracy/completeness etc of transactions and balances because they are concerned with monetary amounts.

So in simpler word, the substantive procedure is one of the audit procedure and audit procedure is more like general term which might include the action of auditor will take according to the question? is it correct? Thank you very much .

Yes that is correct! And you are welcome!