Can anyone please answer these questions:

Based off of this case study:

In Part III (Appendix 11B) of the and 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 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