Which of the following statements concerning review analytical procedures is false? a. Review analytical procedures help auditors assess the overall presentation of the financial statements. b. The auditors expectations in review analytical procedures should be more precise than those for substantive analytics. c. Auditing standards require the use of review analytical procedures to assist in identifying ending account relationships that are unusual. d. Ratio analysis, common-size analysis, and analysis of the dollar and percentage changes in each income statement item over the previous year are useful for performing review analytical procedures.