The following are factors that an auditor should consider in reaching the conclusion as to the ability

Question:

The following are factors that an auditor should consider in reaching the conclusion as to the ability of an entity to continue as a going concern, except:

(a) Negative trends

(b) Default on loan or similar agreements

(c) Substantial dependence on the success of a particular project

(d) Legal proceedings, legislation, or similar matters that might jeopardize an entity’s ability to operate

(e) None

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