Which of the Following Audit Procedures Would the Auditor Use

Multiple Choice

Which of the following audit procedures would the auditor use to identify conditions that may indicate doubt that the company will continue as a going concern for a reasonable period of time?

A) net liability positions
B) positive operating cash flows
C) inability to pay creditors on due dates
D) change from cash-on-delivery to credit transactions with suppliers
E) loss of key management with replacement
F) both A and C
G) both B and E
H) both D and E