The auditor's report does not provide assurance over the statements that management makes in the Management Discussion and Analysis (MD&A) section of the annual report. Management's disclosures in the MD&A are considered voluntary disclosures, not mandatory disclosures such as those on the face of the financial statements or in the notes. Auditors routinely examine the MD&A to check that it does not contain information that is factually inaccurate or inconsistent with the audited portion of the financial statements and accompanying footnotes. Do you think that users might assume that auditors do provide assurance over that statements that managers make in the MD&A? Do you think auditors should provide such assurance?