Does the audit procedure in the question means to write out substantive procedure?
In my opinion, the audit procedure is the broad or general procedure which is designed during our planning time. There are different audit procedures. However, the substantive procedure is one type of procedure which we use it when we need to gather sufficient appropriate evidence in detail when the internal control of the entity becomes weak. i.e. it is a procedure to inspect documents with more samples from the system (ledger).
yes audit procedures means substantive procedure,
eliminating the controls procedures.