AASubstantive Procedeures

Vague question. This would have to be set in the context of a scenario since you can have analytical procedures or other procedures and depending on the FSA, different procedures can be used. e.g. Cash and bank - you would think about bank confirmations, reviewing reconciliations and maybe a year end cash count. Inventory - year end inventory count, review of invoices for pricing, review of impairment. Revenue - might consider analytical procedures if appropriate, sampling techniques, review of customer order sheets, review of invoices, review of pricing, receipt of amounts etc.