OG74的一小问

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

The first independent clause of the sentence describes a general situation; in A, the best choice, a second independent clause clearly and grammatically presents an example of this circumstance. Choice B uses as an instance ungrammatically: as an instance requires of to form such idiomatic constructions as “She cited x as an instance of y.” Also, this construction cannot link infinitives such as to bend and to allow. The infinitive is again incorrect in C and D. C misuses like, a comparative preposition, to introduce an example. D requires by in place of to be. E, aside from being wordy and imprecise, uses the pronoun which to refer vaguely to the whole preceding clause rather than to a specific noun referent.

D requires by in place of to be.不明白D为什么不是改成such as allowing，而是such as by allowing,好像By多余了？谢谢大家，以前的看过了，好像没有讨论到这个

MM考虑得很细致，我以前从没留心过这个问题，我想大概是这样的

Growing competitive pressures may be encouraging auditors to bend the rules in favor of clients, (such as) by （表示一种手段）allowing a questionable loan to remain on the books in order to maintain a bank's profits on paper

如果捂住such as不 看的话，为何要采用by allowing,而不是allowing就比较明了。