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?

a. The gap due to deficient performance is 30%. b. The performance gap is 35% c. The expectation gap is 95%, of which 20% are deficient standards d. The expectation gap is 70%, of which 20% are deficient standards