Asset Frauds Are Often Easier to Detect Than Liability or Disclosure

Asset frauds are often easier to detect than liability or disclosure frauds because

A) Overstated assets are always included on the balance sheet while the other frauds are not.
B) Overstated assets have better document evidence than the other frauds.
C) Assets can be physically labeled by the employer.
D) Understated liabilities use a series of smaller entries while the asset frauds do not.