Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 33

Auditing standards primarily encourage which of the following conversations about financial reporting?
A) A conversation with those charged with governance to discuss matters pertaining to financial reporting.
B) A conversation with only management to discuss matters pertaining to financial reporting.
C) A conversation with the head of the entity's internal audit department and those charged with governance to discuss matters pertaining to financial reporting.
D) A conversation in which those charged with governance report on management's views on matters pertaining to financial reporting.