substantive procedures & tests of controls

Please see this article https://opentuition.com/articles/f8/audit-tests-difference-tests-control-substantive-tests/

You may also find my answers to these posts helpful:
https://opentuition.com/topic/test-of-control-10/
https://opentuition.com/topic/aeiou-mnemonic/

We do not provide lists and I do not advise students to try to “learn” them. Every exam questions is a bit different. In Chapter 13 you will see the three main accounting systems for transactions – purchases/sales and wages (and types of control in Chapter 14). And in Chapters 17-22 you will find examples of substantive procedures for the main account balances. Don’t forget that analytical procedures (Chapter 10) may be used as substantive procedures and for CAATs (Chapter 15) – audit programs (software) are used substantively and test data to test controls.
The five tests, whether of controls or details (i.e. substantive), are “AEIOU” (just remember that analyticals procedures are only substantive, enquiry alone is not sufficient as a test of control and that the U stands for recalUlation (substantive) and reperformance (test of contol)). You can use this to generate ideas. So, for example, for tests of controls in a wages system which has clockcards/timesheets (read the question):
Observe employees swiping in/out at the beginning/end of a day.
Inspect a sample of timesheets for the supervisor’s signature confirming hours work.

You may find this article usefl https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/the-audit-of-wages.html – but don’t try to learn answer points.