b) In November, 2018, the head office of BDE Company Ltd was damaged by a fire. Many of the company's accounting records were destroyed before the audit for the year ended 31st December, 2018 took place. The company's financial accountant has prepared financial statements for the year ended 31st December, 2018 on the basis of estimates and the information he has been able to salvage. You have completed the audit of these financial statements. Required: Draft the 'basis of opinion' and 'opinion' paragraphs of the auditors' report which you would issue on the financial statements of BDE Company Ltd for the year ended 31 December, 2018.