Documentary Symptoms That Relate to All Types of Liability Fraud

Documentary symptoms that relate to all types of liability fraud include all of the following except:

A) Denied access to records, facilities, or people from whom audit evidence might be obtained
B) Photocopied purchase-related records where originals should exist
C) Transactions not recorded in a complete and timely manner
D) Unexplained items on reconciliations
E) All of the above are documentary symptoms