SUBSTANTIVE PROCEDURES (OR SUBSTANTIVE TEST) - these test the substance of the balances in the financial statements to verify those balances show a true and fair view. Substantive procedures can be remembered as "AEIOU"- Analytical procedures, External confirmation, Inspection, Observation, recalUation. ANALYTICAL PROCEDURE- is a procedure used to perform substantive testing (i.e. to obtain evidence). it is performed using financial statements under current audits, prior year FS, budgets, management accounts and interim accounts and can be carried out at the all 3 stages of an audit: planning, substantive and review stage.
Check these articles
ACCA ARTICLE : Analytical procedures
ISA 500: Audit evidence