27.Which of the following is/are NOT true in relation to analytical review procedures?

a. Analytical review can be used for audit planning, tests of controls and as a substantive procedure

b. Analytical review will be the main form of substantive testing when detection risk is low

c. Analytical review includes comparing the auditor's financial data with other information as well as examining the relationships between the elements of the auditor's financial data

d. Analytical review will be used at the end of the audit, primarily to detect fraud