You have substantive and analytical testing. Substantive tests include actual detail testing of transactions (i.e., agreeing checks to invoices, etc.). Analytical tests include fluctuation analysis of revenue and expense accounts (i.e., current year to prior year). Analytics also include ratio analysis (ie., A/R turn, bad debt expense to total A/R percentage, etc.). Auditors typically use substantive tests as the core of their asset and liability testing where as analytics are used as primary testing for p&l accounts. That said, both types of testing can be utilized for all areas of the financial statements.
Hope this helps.
No problem. I don't have the information on the Apollo Shoes Case so it would be best if you close out this question and post a new question giving the details.