Clear Mining Ltd operates in the coal mining industry. The company owns ten (10) mines across Western Australia from which coal is extracted before being sold to customers who are energy providers in Australia. Coal mining companies operate under licence from the Department of Agriculture, Water and the Environment, an organisation which monitors the environmental impact of coal mining operations, and requires coal mines to be operated in compliance with strict health and safety regulations.
You are an audit manager in Adam & Partners, responsible for the audit of Clear Mining Ltd and you are reviewing the audit working papers for the year ended 31 March 2020. The draft financial statements recognise profit before tax of $26 million and total assets of $200 million. The audit senior has left a note for your attention:
Accident at the Ole-Ole Mine
On 15 March 2020, there was an accident at the Ole-Ole Mine, where several tunnels in the mine collapsed, causing other tunnels to become flooded. This has resulted in one-third (1/3) of the mine becoming inaccessible and for safety reasons, the tunnels will be permanently closed. However, Clear Mining Ltd’s management thinks that the rest of the mine can remain operational, as long as improvements are made to ensure that the mine meets health and safety regulations.
Luckily, no one was injured in the accident. However, the collapse caused subsidence which has damaged several residential properties in a village located above the mine. A surveyor has been commissioned to report on whether the properties need to be demolished or whether they can be safely repaired. A group of 50 residents have been relocated to rental properties in the local area and Clear Mining Ltd is meeting all expenses in relation to this.
The Ole-Ole Mine was acquired several years ago and is recognised in the draft statement of financial position at $20 million. As no employees were injured in the accident, Clear Mining Ltd’s management has decided not to report the accident to the Department of Agriculture, Water and the Environment.
Required:

In respect of the accident at the Ole-Ole Mine, describe five (5) audit evidence which you should expect to accumulate, in undertaking your review of the audit working papers and financial statements of Clear Mining Ltd.