Which of the below assertions is inaccurate concerning analytical procedures?

(a) Analytical procedures involve evaluations of financial information through analysis of plausible relationships among both financial and nonfinancial data

(b) Analytical procedures include investigation of fluctuations and relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount

(c) Analytical procedures may be used as substantive procedures either on their own or in conjunction with tests of details

(d) Analytical procedures cannot be used as substantive procedures either on their own or in conjunction with tests of details