As part of the auditor's responsibilities with respect to evaluating whether an entity is a going concern,

the auditor will evaluate the entity's ability to generate sufficient cash flow to meet commitments regarding interest

expenses, debt maturities, and debt covenants

substantive testing and procedures will likely be extended over common stock and additional paid$-$in capital accounts

the auditor will attempt to obtain written assurances from management to this effect

the auditor will evaluate the entity's ability to generate sufficient debt to meet commitments regarding interest expenses,

debt maturities, and debt covenants