11B-1. In Part III ( Appendix 11B) of the audit case, the audit staff of Adams, Barnes & Co. identified specific revenue risks on Schedule RA-12. However, the "Summary of Audit Approach" section is incomplete (in the process) for risks 2 and 3.

Review the audit plan Schedule B-6 and identify the substantive audit procedures designed to address these risks of material misstatement.

Risk 2: Inherent Risk Consideration - KCN has engaged in a strategy to sell to customers with higher credit risk

Risk 3: Inherent Risk Consideration - The officers of the company receive significant bonuses based on quarterly results

PLEASE USE THE SCHEDULE B-6 BELOW TO ANSWER THE QUESTION. PLEASE ALSO DO EXPLAIN WHY YOU CHOSE THE ANSWER YOU DID. THANK YOU.