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I will try to explain it.
Substantive procedures are basically procedures we apply to verify amounts in financial statements. For example, if we want to verify a certain transaction relating to sales appearing in the financial statements, we can apply the following substantive tests to ensure that the amount recorded in the financial statements is true and fair:
Compare the amount on voucher to the corresponding entry in the general ledger
We can then compare the amount on voucher to payment order generated
We can compare the payment order to purchase request and/or purchase order
