Substantive procedures

Assuming you are thinking of the risk of fines and penalties it would be procedures for completeness of recording liabilities - so after-date payments in cash book and penalty demands/invoices in purchase day book.

Is there a way to find a solution for substantive procedures for fines and penalties?

I can't find anything in Qs & As up to M/J 2017. You'd have to look through a current revision kit and/or more recent past Qs & As published here https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/past-exam-papers.html (there are 6 exams more recent than M/J 2017).

Thanks. I'm trying to find substantive procedures for the below question which carried 5 Mark's in Mar/July exam What are the substantive procedures that the auditor should perform to obtain sufficient and appropriate evidence in relation to the potential breach of transport regulations. Can you please help me out? ACCA has issued the answers yet. Appreciate your help.

I do not have time/resources to write answers - I have inquired when the answers should be available.