Your client is Tiger Nation Ltd (TNL), a large brewing and distilling company, operating throughout Australia. Its financial year-end was 30 June 2021, the auditor's report was signed on 14 August 2021 and the financial report was released to shareholders on 21 August 2021. During your subsequent events review, you noticed the following independent and material items. 7 j (a) On 12 July, one of TNL's batches of Aussie Botanicals Gin became contaminated. TNL became aware of this on 14 July and launched a full product recall on the following day. (b) In early June, one of TNL's largest hotel customers informed TNL that it was experiencing serious financial difficulties, as it had been unable to open and trade with the pandemic lockdown restrictions that it had suffered. On 13 July, TNL was informed that the debtor had gone into receivership. Preliminary reports suggest that TNL will only recover 10 cents in the dollar of the outstanding debt. (c) On 16 August, TNL made offers to acquire three popular but struggling boutique (micro) breweries, Tiny Creatures, Jacaranda Time, and Wattle You Drink, to grow their market share in this segment and diversify from their current mass market. Required: For each of the above events, indicate (i) your responsibility as auditor, (ii) the audit procedure(s) and evidence that would have identified the event, and (iii) the type of event and its appropriate treatment of the event in TNL's financial report. Your client is Tiger Nation Ltd (TNL), a large brewing and distilling company, operating throughout Australia. Its financial year-end was 30 June 2021, the auditor's report was signed on 14 August 2021 and the financial report was released to shareholders on 21 August 2021. During your subsequent events review, you noticed the following independent and material items. 7 j (a) On 12 July, one of TNL's batches of Aussie Botanicals Gin became contaminated. TNL became aware of this on 14 July and launched a full product recall on the following day. (b) In early June, one of TNL's largest hotel customers informed TNL that it was experiencing serious financial difficulties, as it had been unable to open and trade with the pandemic lockdown restrictions that it had suffered. On 13 July, TNL was informed that the debtor had gone into receivership. Preliminary reports suggest that TNL will only recover 10 cents in the dollar of the outstanding debt. (c) On 16 August, TNL made offers to acquire three popular but struggling boutique (micro) breweries, Tiny Creatures, Jacaranda Time, and Wattle You Drink, to grow their market share in this segment and diversify from their current mass market. Required: For each of the above events, indicate (i) your responsibility as auditor, (ii) the audit procedure(s) and evidence that would have identified the event, and (iii) the type of event and its appropriate treatment of the event in TNL's financial report