Under what circumstances should the auditor make a special effort to uncover lapping? A. Since the procedure to uncover lapping is relatively time-consuming, auditors ordinarily perform the procedure during only the first year of an audit to verify if internal control deficiencies exist. B. Since the procedure to uncover lapping is relatively time-consuming, auditors ordinarily perform the procedure only where there is a specific concern with fraud because of internal control deficiencies discovered. C. Even though the procedure to uncover lapping is relatively time-consuming, auditors always perform this procedure during a regular audit. D. None of the above