Which of the following statements is not true?
a. Analytical procedures emphasize the overall reasonableness of transactions and balances.b. Tests of controls are concerned with evaluating whether controls are sufficiently effective to justify reducing control risk and thereby reducing analytical review procedures.
c. Substantive tests of transactions emphasize the verification of transactions recorded in the journals and then posted in the general ledger.
d. Tests of details of balances emphasize the ending balances in the general ledger.