For the purposes of this Auditing Standard, the following terms have the meanings attributed below:

Substantive procedure means an audit procedure designed to detect material misstatements at the assertion level.  Substantive procedures comprise:

1. Tests of details (of classes of transactions, account balances, and disclosures); and
2. Substantive analytical procedures.

Test of controls means an audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level.