Review the audited annual reports of Telstra corporation Ltd, including financial statements presented to the shareholders regarding for the year 2022 noted below and answer the questions. a) Identify at least three (3) inherent risks that you would have to consider for the company in the audit planning phase and justify your answer. (hint: Take physical risk, technological risk, compliance risk and financial risk as inherent risk) b) Prepare the audit plan. Which audit procedures and/or tasks would you have planned to carry out in response to the inherent risks identified by you in (b) above? c) Carry out a preliminary analytical review on the company's financial statements in the planning phase and identify areas of concern (high risk or problem areas). Identify at least three (3) points for each company and justify your answer.