Review the two panels in Exhibit. Describe the two alternative approaches to auditing interest expense and the reason for the difference in approaches.
Panel A: Substantive Analytical Procedures Approach to Obtaining Audit Evidence for Completeness of Interest Expense

Panel B: Substantive Analytical Procedures and Tests of Details Approach to Obtaining Audit Evidence for Completeness of InterestExpense

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60% tests of details 40% substantive analytical procedures