Audit Governance and Financial Reporting
Restrictions on performance of non-audit services and auditor independence
For a summary of the restrictions placed on our auditors providing non-audit services and a summary of the auditors' independence, see our Annual report.
External Auditors' Attendance at Annual General Meeting
Our external auditors attend our annual general meeting and are available to answer shareholder questions about the conduct of our audit and the preparation and content of the auditor's report.
Audit Committee Processes
The Audit Committee:
- at least annually meets separately with the our external auditors to discuss any matters that the Audit Committee or our auditors believe should be discussed privately
- reviews the Directors' report section of this Annual Report and considers whether the information is clearly understood and consistent with the Audit Committee's knowledge about Telstra and its operations. In addition, prior to release, the Audit Committee reviews key elements of other related regulatory filings and discusses them with the external auditors as appropriate
- reviews the interim and annual financial statements and preliminary announcements and discusses them with the external auditors prior to their release to determine whether they are complete, reflect appropriate accounting principles, contain appropriate disclosures and are consistent with the information known to the Audit Committee.
