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 client'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.
Answer: A. A conversation with those charged with governance to discuss matters pertaining to financial reporting.