Which of the following is false regarding audit evidence?

A		The two determinants of the persuasiveness of evidence are relevance and reliability.
B		Analytical procedures consist of evaluations of financial information through analysis of plausible relationships among financial and nonfinancial data.
C		The list of audit procedures for an audit area or an entire audit is called an audit program.
D		An audit procedure is the detailed instruction that explains the audit evidence to be obtained during the audit.