Substantive procedure

Would you explain me the difference

Audit procedures is the general term and consists of both tests of control and substantive procedures.

Hi Gromit, I still confuse on the difference. With reference to June 2012 paper on Pineapple question, the question asked to describe substantive procedures to obtain sufficient and appropriate audit evidence in relation to the above issue. When I look at the answer to this question, it actually is about the audit procedure. Does it mean that when the question ask to describe the substantive procedure, we have to give the audit procedure?

Substantive procedures are audit procedures Tests of control are also audit procedures. A procedure is simply a way of collecting audit evidence.

Thanks Gromit. :)