Receivables

Not exactly the same – but where they overlap – yes.
You must know basic double entry (assumed knowledge of FA(F3)):
(1) Dr Receivable/Cr Revenue to record a credit sale
(2) Dr Cash/Cr Receivable to record the receipt of cash

So if you take 100 sales invoices and check all the details – then to the extent that any of these 100 invoices are unpaid at the end of the year – this test of detail will also be a substantive test on receivables.

I am sure I have said this to you before – revenue is a class of transactions – receivables is a balance. Substantive procedures on invoices alone clearly cannot provide all the evidence that is needed to confirm receivables (because it disregards cash and collectibility).