With Respect to Management's Disclosure Required for Going Concern Issues

Multiple Choice

With respect to management's disclosure required for going concern issues, _______.

A) if management determines that the disclosure is fairly presented in accordance with the applicable financial reporting framework, then an unmodified auditor's report can still be issued
B) if auditors determine that the disclosure is fairly presented in accordance with the applicable financial reporting framework, then an unmodified auditor's report can still be issued
C) the auditor should advise management that they are now unable to issue an unmodified audit opinion
D) the auditor should advise management that they are now unable to issue a modified audit opinion