Confusion

If there are any such questions which do not specify - then possibly - but I think unlikely. If at a final audit - for example - procedures will most likely be substantive (ToCs at an interim audit). Give me the wording of a past exam requirement (and question reference/name) where you think it does not specify and I'll tell you whether there are clues to which ones are called for.

"Attendance at physical inventory count" - is a comprehensive procedure in itself - made up lots of separate tests - agree a sample of book to physical (and vice versa), observe the counters/recounters .... you don't have to categorise whether ToCs or substantive. For example - it is important at the y/e count to obtain last GRN/GDN numbers - this can't be categorised - the purpose is for subsequent cut-off testing.

It could be implied by the timing. If the y/e was 31 May 20X5 and the procedures are for the final audit being planned in July, it's too late to be thinking about whether you want to rely on the effective operation of controls - ToCs should have been carried out during the year at one or more interim visits. This is depicted on page 53 of the notes.

It could also be implied by the information you are given - if you aren't told what control activities have been implemented by the client, you can't devise ToCs to test their operating effectiveness.