How can one understand and apply substantive tests to a scenario or a process?
Substantive tests are performed when no controls exist and where they are not operating effectively. It is what you are doing and why you are doing it. For example, to confirm the existence of a building by inspecting the property.
The way you look at things like invoices to check amount, NCA to check the physical existence etc.
Substantive procedure or tests very much look at the numbers or on an asset or details but not on control.
Example: Like to check the completeness of payables, inspect the cash book payments in the post year end periods for any significant payment to suppliers to ensure the year end liability is accurately recorded.
substantive is what ?? i think it is a way of collecting n obtaining evidences through taking action against system or mechanisms have been put in place to facilitate operation smoothly as well as details which let the auditors get informed about the operation relating to F/S.