such term is not used anywhere in standards on auditing neither in module any where, when i saw question paper i though this terminology is incorrect
but to my surprise they have termed it as correct
they want to say in “Substantial Review” at the initial stages of audit we select accounts with huge balances or which are complicated / tricky / prone to misstatements and check them first. this will give us good evidence in less efforts and it is called as substantial review as we will be covering major areas