Test of details vs Analytical procedures

Analytical is camparison with financial r non financial information , substantive is detailed working of items already performed by management

Analytical procedures consist of comparisons of amounts and ratios. No detailed transactions are involved. Tests of detail are procedures such as inspecting lots of invoices and tracing them to various accounts, tracing cash received and paid form the cash book to the porper account etc. Detailed transactions are verified.

You do not do substantive tests under tests of detail. The correct categorisation of tests is: 1 Tests of control 2 Substantive tests. These consist of analytical procedures and tests of detail.