Substantive procedures

Not usually. To be a test of control you have to test a conrol. So, inspecting title deeds is not testing any control - it is directly testing ownership. Occasionally bot can be accomplished together. The control might be that a bank reconciliation is done every week. However, just inspecting one f=does not tell you the control is being exercised properly so at least one will be reperformed. So that can also be a substantive test also as it does directly verify a cash balance.

Ok thanks!