Fraud Examination 4th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht ,Mark Zimbelman

Exercise 39

Each of the following is a symptom relating to understatement of liability frauds except:
A) Original purchase-related records where copies could exist.
B) Denied access to records, facilities, certain employees, customers, vendors, or others from whom audit evidence might be sought.
C) Last-minute adjustments by the entity that significantly affect financial results.
D) Missing documents.
E) All of the above are documentary symptoms of understatement of liability fraud.