Which of the following statements is not true about substantive testing $($both interim and final$)$ stages of audit process?

Question $15$ options:

Substantive testing is done to detect material misstatements in the financial statements

Substantive testing is the primary way for auditors to reduce the detection risk

Substantive testing helps auditors to reduce the inherent risk

Substantive testing is typically done after the understanding the client and its business stage of the audit process