13. Under which circumstance is it likely that the extent of substantive procedures will be expandedbeyond that anticipated in the audit plan?
(A) The auditors have determined that controls have been implemented (placed in operation) but,in accordance with the audit plan, have performed no tests of controls.
(B) Certain controls do not leave a trail of documentary evidence.
(C) Deviation rates were greater than zero and approached anticipated levels.
(D) The operating effectiveness of certain controls was found to be less than expected, although nomaterial misstatements were identified.