To determine the number of neutrons in an atom, you subtract the atomic number (number of protons) from the mass number (number of protons + number of neutrons).
In this case, the atomic number is given as 13 and the mass number is given as 27.
Number of neutrons = Mass number - Atomic number
Number of neutrons = 27 - 13
Number of neutrons = 14
Therefore, the atom with an atomic number of 13 and a mass number of 27 has 14 neutrons.