An auditor explained that public companies almost always earn an unqualified opinion, and that she herself has worked in clients where Going Concern language was added to the opinion. Please answer the following in 2-3 sentences:

1. Why are almost all public company audits issued an unqualified opinion? Describe what influences are driving that process.

2. Why would a company need Going Concern language in their audit opinion?

3. Describe the required communications that an auditor must have with the audit committee and management to comply with auditing standards about the final results of the audit.