Your preliminary analytical procedures have identified the following as matters of significance to discuss with management: Six months ended 2022 30 November 2021 Increase in revenue 10.80% 6% 44% 42% Gross profit margin 15% 19% Operating margin Inventory days 86 days 72 days Trade payables days 34 days 40 days Required: A. Prepare briefing notes on the matters which you wish to discuss with the management of Bambi in respect of the information provided in the scenario. Your notes should include reference to the results of your preliminary analytical procedures. Note: You are not required to calculate any additional ratios. (18 marks) B. Comment on the level of assurance provided by the report on the financial information of Bambi and explain how and why it differs from the level of assurance provided by an auditor's report on annual financial statements