Which One of the Following Statements Is NOT Correct

Which one of the following statements is NOT correct?

A) Analytical procedures use comparisons and relationships to determine which account balances are in error.
B) In some instances, other types of evidence may be reduced when analytical procedures indicate that an account balance appears reasonable.
C) Analytical procedures are used to isolate accounts or transactions that should be investigated more extensively.
D) For certain immaterial accounts, analytical procedures may be the only evidence needed.

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