1. Under which circumstance is it likely that the extent of substantive procedures will be expanded beyond that anticipated in the audit plan? 
2. 
   
3. A) Deviation rates were greater than zero and approached anticipated levels. 
4. 
   
5. B) The operating effectiveness of certain controls was found to be less than expected, although no material misstatements were identified. 
6. 
   
7. C) Certain controls do not leave a trail of documentary evidence. 
8. 
   
9. D) The auditors have determined that controls have been placed in operation but, in accordance with the audit plan, have performed no tests of controls.