All of the following are true regarding an entitys ability to continue as a going concern except

A. The ability to continue as a going concern is assumed in financial reporting in the absence of significant contrary information.

B. The auditor evaluates the entitys ability to continue for one business cycle.

C. An auditor should resign from the audit if doubt exists about the entitys ability to continue as a going concern.

D. An auditor should consider managements plans to alleviate going concern issues.