1. According to ASA 560, the auditor should obtain sufficient appropriate audit evidence about whether or not events occurring between the date of the financial report and the date of the auditor's report require any adjustment.

a. Have there been any subsequent events that have occurred between the date of the financial report and the auditor's report? Describe three subsequent events, one for each type of actions 1. adjustment, 2. disclosure, and 3. do nothing (if u can't find any subsequent events in the Telstra audit file, please make up your own subsequent events)

2. As required by ASA 260, the auditor is required to communicate clearly with those charged with governance their responsibilities in relation to the financial report audit, and provide an overview of the planned scope and timing of the audit. The auditor should also obtain from those charged with governance information relevant to the audit, and provide timely observations arising from the audit that are significant and relevant to their responsibility to oversee the financial reporting process. Furthermore, as required by ASA 265, the auditor is required to communicate appropriately to those charged with governance and management, deficiencies in internal control that the auditor has identified during the audit and that, in the auditor's professional judgement, are of sufficient importance to merit their respective attentions. These Auditing Standards also expect the auditor to promote two-way communication between them and those charged with governance (describe three items in Detailed Audit Findings and Communication to those charged with Governance, ensure you describe clearly your audit findings in three columns (i) Recommendation, (ii) Observation/Weakness and (iii) Management Response)