SAS 114 Section 380 The Auditor’s Communication With Those Charged With Governance

This section establishes standards and provides guidance on the auditor’s
communication with those charged with governance in relation to an audit
of financial statements. Although this section applies regardless of an entity’s
governance structure or size, particular considerations apply where all of those
charged with governance are involved in managing an entity. This section does
not establish requirements regarding the auditor’s communication with an entity’s
management or owners unless they are also charged with a governance
role.