According to the Text, Why Is the Accounts Receivable Turnover

According to the text, why is the accounts receivable turnover ratio widely used in analyzing revenue-related fraud?

A) Significant amounts of fictitious revenues and receivables will almost always affect this ratio except in rare cases.
B) Adding fictitious receivables will generally decrease the number of days it takes to collect receivables.
C) If the ratio generally exceeds 1, recording fictitious sales will significantly increase the ratio, making it easy to spot fraud.
D) Since the ratio should ideally equal 1, any deviation from this number is easy to detect.