AADifference b/w Audit procedures and Substantive tests?

are you sure that you stated the question correctly?
If you mean "Audit procedures" - these include all the procedures required to perform audit - understand the business, assess risks, test controls, perform substantive procedures (or substantive tests). So substantive testing is one of the audit procedures, supposing the audit on a very big population (finally depending on the results of the test of controls), which may cover up to 80-90% of the account.

If you mean difference between procedures to obtain audit evidence and methods of controls testing (enquiry, inspection, observation, recalculation, testing/analytical procedures), then they are the same, but test of controls is performed on a sample, while audit evidence is the method of gaining the assurance in general meaning, applicable to numerous situations.

the company does not wish to change depreciation on assets which is not in used, on what bases will u decide method this decision was satisfactory.

Explained how depreciation rate should be authorized and state how you will certified yourself that these rates were adequate

Hi amandazanti, What I understand from your question is that you want to establish whether adequate depreciation charge has been applied? Well, there are several ways: 1) You can check the loss or gain on asset disposals; if assets are disposed off at good gains then company is probably charging depreciation way too quickly. 2) If assets are reaching NBV to ZERO quite quickly and they remain in use for quite long time afterwards that's another sign. 3) If asset depreciation is too slow you can verify that with other assets in same class or same assets used in similar industries (that's an Analytical substantive procedure). 4) If you are saying client refuses to apply any sort of depreciation on certain assets say PPE then you have to tell them what they should have applied based on your evidence collected during point (3) above and recalculate the depreciation charge and state in your audit report based on if charge was material or immaterial. I hope I have answered your question.