In what lecture are substantive procedures covered?

Try using the Assertions to generate ideas. So, to verify existence, inspect an asset. To verify valuation, perhaps reperform calculations, or inspect invoices to verify purchase price. Chapter 17 onwards looks at the audit procedures for major classes of assets and liabilities. Try to remember some from each then practising questions will let you see that there is quite a lot of repetition.

A Existence. The original order supports the idea that this is a legitimate order. You cannot trace back an item from the receivables ledger if it is no in the receivables ledger so that cannot test completeness. B Completeness: have all orders become sales and receivables?