Our procedures included: ■ interviewing relevant TELUS management and staff responsible for data collection and reporting; ■ obtaining an understanding of the management systems, processes and the relevant controls used to generate, aggregate and report the data at TELUS regional operations and head office; ■ reviewing relevant documents and records on a sample basis; ■ testing and re-calculating information related to the selected performance indicators on a sample basis; and ■ assessing the information for consistency with our knowledge of TELUS operations, including comparing TELUS’ assertions to publicly available third-party information.