Difference between Internal controls and substantive procedures

Hello,

I dont know whether I am allowed to help you guys.

This is the difference.When we say test of controls ,we mean a procedure taken by the auditor to determine whether controls are working effectively.why is this important?If the client ‘s control systems are weak,it means there is a huge risk of material mistatement.when i say risk in relation to internal controls ,i refer to inherent and control risk.Because they are not influenced by the auditor.
For example, is it possible for a purchasing officer to purchase without authorisation?If yes ,then there is a risk that fraud might occur.This control must be meant to prevent fraud ,but it isn’t.Therefore there is a risk that if by chance this has ever occured,financial statements might materialy misstated.

Substantive procedures are meant to detect the actual misstatement.For example attending inventory count enables the auditor to identify so many things.E.g damaged inventory.If there is,then is it written off.Otherwise if is appears in the closing inventory ,the cost of sales are understand thus overstating the profits.Also think about test of details.Tracing the figure from a source document to the ledger for completeness,accuracy etc.E.g inspecting invoices for recently purchased non cuurent asset and tracing it to the asset register to ascertain that it has been recorded(completeness).

Mr Garret,
In regard to the above question, i also seem to be struggling with it.
Please could you succinctly explain?
Would be so grateful