An Auditor's Consideration of the Going Concern Assumption Does Not

Multiple Choice

An auditor's consideration of the going concern assumption does not include considering

A) knowledge of conditions and events obtained during planning and performing the audit.
B) any material uncertainties about the entity's ability to meet obligations as they fall due.
C) changes in the industry in which the entity operates which could affect future operations.
D) the auditor's final assessment of audit risk.