Which of the following assertions is inaccurate concerning significant unusual transactions?

(a) Significant unusual transactions can create complex accounting and financial statement disclosure issues that could pose increased risks of material misstatement

(b) A significant unusual transaction does necessarily need to occur infrequently

(c) The timing or frequency of transactions is only one element to be considered in determining whether a transaction is a significant unusual transaction

(d) Significant unusual transactions are often entered into to engage in fraudulent financial reporting or to conceal the misappropriation of assets