4. (a) usmg the DaCKgl'Olll'l mrormatron as wen as the analytical procedures from Requirement 3, identify and discuss the issues that may raise substantial doubt about the entity's ability to continue as a going concern for the next twelve months. Be sure to include specific financial information to support your response when applicable. (b) What mitigating factors are present that may lessen the doubt about the entity's ability to continue as a going concern? Identify and discuss the mitigating factors that you observe in this case. (c) What procedures would you perform to verify the feasibility of management's plans to obtain a loan from a new creditor or refinance the loan with an existing creditor? (d) What audit report recommendation would you make to the audit manager (i.e., should the audit firm include a going concern explanatory paragraph in the opinion)? Why or why not