i need help for both questions thank you

An audit associate is preparing an audit program for the audit of a client's allowance for doubtful accounts. To gather evidence in support of the valuation assertion, the associate included the following audit procedure in the audit program: Confirm accounts receivable by sending positive confirmations to a sample of customer account balances Evaluate the relevance of the procedure in addressing the valuation assertion B I VTT IEE . E * 99 O Words e Textbook and Media Comment on the reliability of the evidence gathered using the procedure. B 1 IC T, TIE 99 t e Textbook and Media