The existing auditing standards requires auditors to test 25% of the transactions. However, the auditor of ABC Pty Ltd, DJ, tested 10%. The society expects auditors to test 90% of the transactions. A reasonable public expectation is 35%. Which one of the following statements is true regarding to the expectation gap?

a.

The expectation gap is 80%, of which 10% are deficient standards.

b.

The performance gap is 35%.

c.

The deficient performance gap is 10%.

d.

The expectation gap is 90%, of which 25% are deficient standards.