How would substantive procedures for accounts payable be affected by (a) A low risk of material misstatement

Question:

How would substantive procedures for accounts payable be affected by

(a) A low risk of material misstatement or

(b) A high risk of material misstatement?

Accounts Payable
Accounts payable (AP) are bills to be paid as part of the normal course of business.This is a standard accounting term, one of the most common liabilities, which normally appears in the balance sheet listing of liabilities. Businesses receive...