Auditing standards primarily encourage which of the following conversations between the auditor and another party 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.