Can anyone please answer these questions:

Based off of this case study:

In Part III (Appendix 11B) of the and n case, the audit staff of Adams. Barnes & Co. identified specific revenue risks on working paper RA-12 (page 494). However, the "Summary of Audit Approach" section is incomplete (in process) far risks 2 and 3. Review the audit program (working paper B-6) on pages 495-496 and identify the substantive audit procedures that were designed specifically to address these risks of material misstatement. In Part III (Appendix 11B) of the and n case, the audit staff of Adams. Barnes & Co. identified specific revenue risks on working paper RA-12 (page 494). However, the "Summary of Audit Approach" section is incomplete (in process) far risks 2 and 3. Review the audit program (working paper B-6) on pages 495-496 and identify the substantive audit procedures that were designed specifically to address these risks of material misstatement