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Answer (B) is correct . Assets should be compared with the recorded accountability as frequently as the nature and amount of the assets require, within the limits of acceptable costs of comparison. The costs of safeguarding assets should not exceed the expected benefits.

Answer (A) is incorrect because The costs of controls should be considered when making the comparison.
Answer (C) is incorrect because Whether the susceptibility to loss arises from errors or fraud should have little bearing on the frequency of the comparison.
Answer (D) is incorrect because Management, not the auditor, has responsibility for internal control.