Analyze the financial statements of Saudi Aramco Company and Royal Dutch shell Company:

1- which is the opinion of the auditors reflected on the letter/report issued by them? Do the financial statements represent the fair image of the company?

2- Analyze the Management Discussion and Analysis Session or Management report/shareholders letter sections of the annual report. Any concerns about the future outlook? Anything interesting or unusual disclosures (for example, impact of the covid-19 pandemic should be explained)?