Can any one please describe the major difference between the Audit procedure and

I suggest you download our notes/listen to our lectures. You can also search key words to find similar posts – e.g. these:
https://opentuition.com/topic/audit-procedures-vs-substantive-procedures/

In short:
“Audit procedure” is a generic term = Tests of controls + Substantive procedures
Where Substantive procedures = Substantive analytical procedures + Test of details

In other words “audit procedure” captures every means by which the auditor obtains audit evidence – whereas substantive procedure provides evidence of monetary amounts ($$$$s) and tests of controls evidence the operation of controls (did they operate? answer yes/no)

You will also find at the bottom of the AA resources page some articles which we have written to address some of the most common issues that are raised by students – https://opentuition.com/acca/aa/ – for example “Audit tests: the difference between tests of control and substantive tests”.

If you use the tutor forum to ask questions I answer posts every day.

You are very welcome!