Which of the following is not a true statement? 1)Tests of controls are only intended to be performed on ICFR audits. 2)Tests of controls are an acceptable way to vary the nature, timing, and extent of planned audit procedures. 3)Tests of controls may be used when substantive procedures alone are not sufficient to fully address an identified risk of material misstatement. 4)For non-integrated audits, we do not need to test the operating effectiveness of all relevant controls over an FSA or specific FSA assertion.