Audit, Substantive, Analytical Procedures

Audit procedures is a generic terms – it includes:
1. Risk assessment procedures in audit planning – this may include analytical procedures ; and
2. Procedures by which audit evidence is gathered.

2. includes:
a) Tests of controls; and
b) Substantive procedures – which comprise:
i) Tests of details; and
ii) Substantive analytical procedures

Look at the overview of the audit process (Chapters 7 & 8) to see where tests of control and substantive procedures are used. See Chapter 12 section 6 for a summary of tests of controls. You will find lots of examples of substantive procedures in Chapters 17-22.