Which of the following is the most likely reason why an auditor would choose to not perform substantive analytical procedures over its client's cash (and cash equivalents) account?

Because the balance of the cash is much higher than most other balance sheet accounts
Because cash does not have a predictable relationship with other financial statement accounts.
Because it is more efficient for the auditor to rely on tests of controls and substantive tests of details over cash.
Because there are no analytical procedures available for testing cash.