The following are extracts from a typical Independent Auditor's Report for a listed company in the UK. From the perspective of an external user of financial information, critically discuss the extent to which the statements offer reassurance over the reliability of the information reported and the effectiveness of the management of the company. "In relation to the company's reporting on how they have applied the UK Corporate Governance Code, we have nothing material to add or to draw attention to in the relation to the directors' statement..." "... we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate." "In our opinion the financial statements give a true and fair view of the state of the company's affairs..." You answer is expected to consider each of the three extracts equally.