When a question arises regarding the going-concern basis additional procedures may be necessary. Which of the following procedures is an example of a valid additional procedure?

i. Consider the effect of unfilled customer orders.

ii. Review the terms of debenture and loan agreements.

iii. Analyse the final financial report.

A. (ii) only.

B. (iii) only.

C. (ii) and (iii) only.

D. (i), (ii) and (iii).