Substantive Procedure

Do not confuse urself.one way is to first know different systems and related documentation like in a purchase system familiarise with documents like grn,purchase invoice,purchase order. And credit notes and a/cing records like purchase ledger,purchase day book.mostly know the assertions being assured for.an easy way i hve learnt for substantive test is using the memnomic a,e,i,o,u.a for analytical reviem,e for enquiry,i for inspection,o for observation,u for recomputation.i hope this will help u.try practising them everyday,ull fnd them easy.