Which of the following statements about the tests of balances/overall results phase is false?

a. The primary objective of the tests of balances/overall results phase is to obtain sufficient evidence to make a final audit judgment

b. Substantive tests are the most common tests used in the tests of balances/overall results phase to evaluate attainment of asset safeguarding and data integrity objectives

c. Tests undertaken during the tests of balances/overall results phase tend to be less costly than those undertaken in other phases of the audit

d. Many tests undertaken during the tests of balances/overall results phase require computerized support