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They are both substantive tests.
Analytical procedures consist of ratios, comparison to last year’s figure and budgets. The aim is to find items that look ‘odd’ or ‘wrong’. If everything looks reasonable then that is evidence that the FS do not contain a material misstatement.
Tests of detail include tracing figures from invoice to ledger, recalculating lots of wages, performing receivables circularisations. These tests give direct evidence that all’s well.
can a question came of solving ratios as an analytical procedure and then describe the differences ?
Yes indeed. You might have to calculate ratios and suggest reasons for changes. There have been such questions in the past.
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Test of control is to test the effectiveness of an entity’s internal control system, ie payroll system.
Substantive tests are to the details of items on the P&L or BS at assertion level.
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