ACCA Audit & Assurance Kaplan 2020 (Amended) As a result of the going concern review undertaken at the completion stage, the audit engagement partner has decided that there is a material uncertainty regarding the going concern status of Murray & Co Ltd. She has requested that the directors make adequate disclosure in the final version of the financial statements for the year ended 31 December 2021. Required: 1. Analyse the significance of the going concern concept for the audit and explain how you would obtain sufficient evidence to support it (5 marks) 2. Describe the impact on the auditor's report for the year ended 31 December 2021 if the directors include disclosure regarding the material uncertainty over going concern, which in the partner's view is adequate (5 marks) 3. Describe the impact on the auditor's report for the year ended 31 December 2021 if the directors refuse to include any disclosure on the matter (10 marks)