please make a distinction for me between test of controls and substantive tests

Test of Control :
An audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level.
In simple words, these test the system to ensure it is operating as should be. These tests do not care about monetary value.

Example: Purchase System:

Consider the audit reviews of a company’s purchases system and internal controls, (To confirm that recorded purchases represents goods & services received)

Control: An appropriate control would be that purchase orders are raised for each purchase and are authorised by appropriate senior personnel.

Test of Control: Examine a sample of purchase orders to ensure that they have been appropriately authorised, and a ‘yes’ answer is good, confirming that the internal control requiring authorisation of purchase orders is working, or alternatively a ‘no’ answer indicated that the internal control does not appear to be working. Hence requiring further audit investigation.

Substantive Testing: An audit procedure designed to detect material misstatements at the assertion level. Substantive procedures comprise tests of details & substantive analytical procedures.
In other words, These tests verify the numbers in the financial statement to aid an opinion on the true & fair view. So these tests are obsessed about monetary value.

Example: Purchase System

Consider the purchase system of a manufacturing company, to confirm the existence of account balances in the Statement of Financial Position, auditor can do some physical verification of year-end balances outstanding by obtaining & reviewing the closing purchase ledger account balances for a sample of purchase ledger accounts with selected supplier.
It might include agreeing the closing balance figure to the supplier’s statement, or even possibly requesting third party confirmation by the supplier of the amount outstanding.