When considering internal control, an auditor should be aware of reasonable assurance, which recognizes that:
A. The cost of an entity's internal control should not exceed the benefits expected to be derived.
B. Establishing and maintaining internal control is an important responsibility of management.
C. Adequate safeguards over access to assets and records should permit an entity to maintain proper accountability.
D. Internal control may be ineffective due to mistakes in judgment and personal carelessness.
Answer: A
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