Max is an auditor on the low end limited engagement for the year ended 30 June 2012. Jordan has performed a number of tests in relation to accounts payable. Selected a number of suppliers' invoices and checked that the pricing and discount terms have been reviewed and authorized by the purchase manager. Three out of 20 invoices tested had not been authorized and incorrect discounts were recorded for these invoices. A follow-up of the three samples with deviations did not highlight a pattern of specific reason for the errors. Jordan accepted the result as the errors in discounts claimed were immaterial. Identify whether this is a test of control or substantive test of detail and discuss why the conclusion reached is appropriate or inappropriate.