Substantive procedures include, but aren't limited to, transaction matching, a physical inventory count, audit trail calculations and recalculating already-reconciled financial statements such as ...

Checklist for a Physical Inventory Audit ... Observation by the auditor is considered strong audit evidence. Substantive analytic procedures are comparisons of recorded amounts to expectations ...

a substantive analytical procedure, a test of details, or in procedures to help form an overall conclusion from the audit). c. Determine the specific objectives of the ADA (within the context of its ...