Which of the following statements best describes the Management Discussion and Analysis (MD&A) section of a company's financial statements?: to. It presents various financial aspects of the company as discussed by the external auditors. b. It is audited by external auditors. c. It expresses the opinion of management regarding the company's expansion capacity, risks and opportunities. d. It presents the opinion of the external auditors in which they express that the financial statements reliably reflect the results of the operations and the financial situation