Course: Auditing $-$ You developed an audit plan for the audit of your client's financial statements. From the circumstances listed below, which one would likely require you to expand the extent of substantive procedures beyond that anticipated in your audit plan? Group of answer choices

You have determined that controls have been implemented $($placed in operation$),$ but in accordance with your audit plan, have performed no test of controls.

Certain controls do not leave a trail of documentary evidence.

Deviation rates were greater than zero and approached anticipated levels.

The operating effectiveness of certain controls was found to be less than expected, although no material misstatements were identified.