After considering managements plans, an auditor concludes that there is substantial doubt about a clients ability to continue as a going concern for a reasonable period of time. The auditors responsibility includes

	A.	Disclaiming an opinion on the financial statements due to the indications of possible financial difficulties.
	B.	Indicating to the clients audit committee whether managements plans for dealing with the adverse effects of the financial difficulties can be effectively implemented.
	C.	Issuing a qualified or adverse opinion, depending upon materiality, due to the possible effects on the financial statements.
	D.	Considering the adequacy of disclosure about the clients possible inability to continue as a going concern.