For Control Risk, Substantive tests or tests of detail transactions techniques include ...

Substantive tests or tests of detail transactions techniques include recalculation, comparisons, confirmation, and verification. When we are talking about control risks, specifically how test of controls allows for conclusions on the assessed level of control risk, ordinarily the techniques are performance and observation. 

If an auditor determines it is not possible to reduce detection risk via substantive tests, then it may be important to perform tests of controls to support a lower level of assessed control risk.

Additionally, assessing control risk too high is assessing control risk greater than the true operating effectiveness of the control. And regardless of risk, substantive tests will be performed to restrict detection risk for significant transaction classes.

​cc: Audit