Substantive Procedure

Assuming you are asking “what substantive procedures can be done …” – basically anything that confirms amounts is substantive. So whether you are talking about sales or purchases the following would be substantive:
Agreeing prices on an invoice to a price list
Agreeing discounts on an invoice to the contract terms/discount policy
Agreeing the cast of totals in the day book
Agreeing the amounts of totals in the day book to ledger accounts
etc

However, as the amounts of individual sales/purchase transactions will generally be very very small in relation to total revenue/purchases for the year taking a sample of say 60 invoices will only verify directly a very small % of the total. So the most effective audit approach is to seek to rely on the client’s controls (by performing tests of controls) on transactions – and taking a substantive approach to the year end balances – i.e. trade receivables/payables. Substantive procedures for these are covered in Chapters 17/18 of the notes.

If you look at the contents of the notes – the section AUDIT EVIDENCE (II) – Chapters 16-23 are all about verifying balances at the reporting date – i.e. procedures are substantive in nature. If you are looking for lists to rote-learn – that is not our approach. You can create lists by going through answers to past exam questions.