The phrase "cooking the books" is commonly used to refer to:

A) The company's accounting records being thoroughly audited at the end of the year.

B) The company's financial statements being presented in a deceptive form.

C) The company's ability to provide timely financial information under operating pressure.

D) The inclusion of a variety of information in the financial statements.

Answer: The company's financial statements being presented in a deceptive form.