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