substnative procedures

There’s no short-cut to reading the notes and listening to the lectures or reading a more comprehensive text if you have little experience of the documents that you should expect to find in an accounting system.

If you look at the “typical” systems in chapter 13 that will give you some clue about the document you should expect to find – e.g. for purchases/payables – purchase orders, goods received notes, purchase invoices … and from assumed knowledge of financial accounting you should expect such thing as suppliers statements (received monthly from suppliers) and suppliers’ statement reconciliations (reconciliations performed monthly by the audit client).

Inspect is something you can do for a document or an asset. Though you don’t have to use the word “inspect”. For example, if you were considering the valuation of inventory you would say something like “for a sample of inventory items, agree the unit price per the inventory valuation sheet to a purchase invoice”.

If you can’t figure out when practicing questions that suggests that you’re not ready for questions yet and you need to reinforce your knowledge. As most of the “Audit evidence (III)” section of our notes is focused on substantive procedures you could attempt the end-of chapter practice tests here https://opentuition.com/acca/aa/aa-practice-questions/
(say Chapters 16-23) – there is only a handful of Qs per chapter so it really shouldn’t take long and all the answers has justifications to help you understand any that you get wrong.