Which of the following statements is not true about tests of controls and substantive procedures? O Results from tests of controls are related to the auditor's assessment of control risk, whereas results from substantive procedures are related to the auditor's assessment of inherent risk. Tests of controls are designed based on the nature of the control to be tested, whereas substantive procedures are designed based on the assertion for which evidence is sought. The sets of audit procedures used for tests of controls and substantive tests differ. Substantive procedures are designed to detect misstatements, whereas tests of controls are designed to determine the effectiveness of internal control