What is the meaning of the term "Substantive Test" with reference to audit of accounts?

Substantive Test defines the line of audit procedure and functions:

Substantive Tests are:

1.Existence

2. Rights and Obligations

3.Valuation and Allocation

4.Presentation and Disclosure.

For Transactions

Occurrence/validity—completeness—accuracy—cut-off and classification

Auditors gather evidence about these assertions by undertaking activities referred to as substantive procedures.