You have been appointed as a verification professional to issue a BBBEE certificate for BEERIGHT

Ltd$.$ The company does not have audited financial statements and have provided you with management accounts for the previous $12$ months.

a$)$ Explain whether, how and why your approach to the verification engagement will be different when

using management accounts rather than audited financial statements during the

$-$ planning,

$-$ execution

of the BBBEE engagement