If the Auditor Concludes That There May Be a Going-Concern

Multiple Choice

If the auditor concludes that there may be a going-concern problem with the client,which of the following is the best course of action for the auditor to follow?

A) Issue a qualified opinion.
B) Identify and assess management's plan to overcome the situation.
C) Chart the negative trends as an addendum to the audit report.
D) Increase fees to cover the probable exposure.