I need more explanation on both A and B option. Why they are correct or wrong.

Which of the following statements about risk assessment in an information technology environment ismost correct?

A.Where a client makes significant use of information technology, the auditor will look to adopt a predominately substantive approach to reduce audit risk to a sufficiently low level.

B.When assessing the IT controls, the auditor is concerned with whether the control can be relied upon to prevent or detect material misstatements, rather than whether it is manual or automated.