You have been appointed as the manager on a verification engagement. During your initial meeting with the new client you realise that: $1.$ the new client is planning to use the BBBEE certificate as part of a major tender application $2.$ the client has been struggling financially and they are hoping to turn things around through the successful tender application $3.$ the new client's auditors issued an unqualified audit opinion for the period under review Explain the implications of your understanding of the client's circumstances on your BBBEE verification planning process and your approach to entering into an engagement with the new client.