Which of the Following Is Not an Advantage to Increasing

Multiple Choice

Which of the following is not an advantage to increasing expenses to conceal a fraud:

A) By increasing expenses, the accounting equation often remains in balance.
B) Expenses are closed or brought to zero balances at year-end, thus obscuring the audit trail.
C) Recording such an expense involves a fictitious journal entry that generally doesn't have much documentary support to it.
D) Increasing expenses is much easier than decreasing liabilities or revenues, both of which would quickly draw attention from vendors or management.