comments from the auditors

Description of our assurance process

TELUS management asked us to audit certain quantitative performance assertions presented in the company's 2006 Corporate Social Responsibility Report and to issue a report on our conclusions. Our work was carried out at TELUS' offices in Vancouver, Calgary, and Edmonton. The audit team comprised professionals with background and experience in corporate sustainability management and assurance.

During our audit we obtained, examined, and evaluated evidence using a variety of procedures, including:

• Interviews with TELUS management and staff;
• Obtaining an understanding of the relevant data management systems and processes and assessing their reliability;
• Examination of internally and externally generated documents and records, including correspondence with external parties;
• Testing and re-calculation of performance data on a sample basis where appropriate; and
• Assessing the information for consistency with our knowledge of TELUS' overall operations.