74. Growing competitive pressures may be encouraging auditors to bend the rules in favor of clients; auditors may, for instance, allow a questionable loan to remain on the books in order to maintain a bank's profits on paper.

(A) clients; auditors may, for instance, allow

(B) clients, as an instance, to allow

(C) clients, like to allow

(D) clients, such as to be allowing

(E) clients; which might, as an instance, be the allowing of

D requires by in place of to be.

關於這題的D,og說要再加上個by

我個人推測這樣:

Growing competitive pressures may be encouraging auditor to bend the rules in favor of clients, such as by(means of) allowing a questionable loan to remain on the books in order to maintain a bank's profits on paper.

這裡的by表藉由, (=with)

不知道這樣對不對???

不過因為很少見到such as 接介詞

所以不是很確定到底可不可以這樣用

麻煩nn指正