Define and differentiate between a test of controls and a substantive procedure. Give examples.

answer the two questions below and please put the number in front each answer so it will be easy. for each answer the words should be 250 to 275 words. don’t copy any answer from other websites. please use your own words.
1. Define and differentiate between a test of controls and a substantive procedure. Give examples.
2. What is meant by making a proper year-end cutoff? Explain the effect of errors in the cutoff of sales transactions in both the income statement and the balance sheet. Would other accounts be impacted by cutoff as much as sales? Can you make an argument on both sides? Or just the side of the auditor?