Which of the following is true about analytical procedures?

		Analytical procedures are used in risk assessment, as a substantive procedure for specific accounts, and near the completion of the audit of the audited financial statements.
		Performing analytical procedures results in the most reliable form of evidence.
		Analytical procedures are used for planning, but they should not be used to obtain evidence as to the reasonableness of specific account balances.
		Analytical procedures are tests of controls used to evaluate the quality of a client's internal control.