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 | 
