substantive test

So assertions are two types
1)Classes and events related to disclosure for the period of audit like salary expenses: includes-Completeness, Accuracy, Occurrence,etc
2)Account balances related to dislodge at year end like assets, liability, inventory etc
includes: COVECP completeness, accuracy etc.
Second step is to find evidence which consist of AEIOU-analytical procedure, Inquiry etc.
and these can be test of controls?
Doubts-
1)My above information is correct?
2)where do we have to apply substantive test of detail and analytical procedure?
3)Test of control and test of details is same thing?

Thanks