The public believes that auditors test 100% of transactions. A reasonable public expectation is 35% testing. Auditing standards require 15% testing. Denis the dodgy auditor tests 5%. Which of the following statements is true? 0 a. The performance gap is 30% O b. The expectation gap is 95%, of which 10% are deficient standards 0 c. The gap due to deficient performance is 30%. 0 d. The expectation gap is 70%, of which 20% are deficient standards