Which One of the Following Statements Regarding the Five Types

Which one of the following statements regarding the five types of audit tests in the sales and collection cycle is NOT correct?

A) Substantive tests of transactions are used both to test the effectiveness of internal controls and to test the dollar amount of these transactions.
B) Tests of details of balances are used to verify ending account balances.
C) Analytical procedures are used to test the relationships among the account balances in the cycle, both to each other and to prior years.
D) Tests of controls are used primarily to test the efficiency of internal controls over the five classes of transactions.