Auditors Have Been Criticized in the Past for Not Paying

Multiple Choice

Auditors have been criticized in the past for not paying enough attention to the issue of going concern. How has ISA 570 - Going Concern addressed this expectation gap?

A) Auditors must get external verification that the entity is a going concern.
B) Auditors must look at a longer time frame when assessing going concern.
C) Auditors must qualify the accounts if there is significant uncertainty that the entity is a going concern.
D) Auditors must specifically obtain sufficient appropriate audit evidence about management's use of the going concern assumption.