When an Auditor Believes There Is Substantial Doubt About the Ability

Multiple Choice

When an auditor believes there is substantial doubt about the ability of an entity to continue as a going concern, all of the following should be included in the audit documentation, except:

A) The conditions that gave rise to the substantial doubt.
B) The auditor's conclusion about whether substantial doubt remains or is alleviated.
C) Management's conclusion regarding whether substantial doubt remains or is alleviated.
D) The effect of the auditor's conclusion on the auditor's report.