SAS 45 Section 334 Related Parties

This section provides guidance on procedures that should be considered
by the auditor when he is performing an audit of financial statements
in accordance with generally accepted auditing standards to identify related
party relationships and transactions and to satisfy himself concerning the required
financial statement accounting and disclosure.1 The procedures set forth
in this section should not be considered all-inclusive. Also, not all of them may
be required in every audit.