Black Pty Ltd (Black) is a mining company with a June 30th balance date. For financial reporting purposes, the directors of Black have determined that the company is a reporting entity. In 20X0, the audit report was signed on October 21st and the financial statements are to be presented to shareholders at the annual general meeting on December 9th.

On October 22nd the auditor became aware that a power blackout two days earlier caused significant damage to plant and equipment at one of Black's mine sites in the far north of the state. No one knew about the problem earlier because the mine site was temporarily closed on October 18th due to concerns over COVID-19.

REQUIRED

(i) Outline the auditor's responsibilities in respect of the power blackout at the mine site. ( 5 MARKS)

(ii) Outline the audit work that is required in order to fulfill those responsibilities. (2 MARKS)