As part of the auditor's responsibilities with respect to evaluating whether an entity is a going concern, O substantive testing and procedures will likely be extended over common stock and additional paid-in capital accounts O the auditor will evaluate the entity's ability to generate sufficient cash flow to meet commitments regarding interest expenses, debt maturities, and debt covenants O the auditor will attempt to obtain written assurances from management to this effect O the auditor will evaluate the entity's ability to generate sufficient debt to meet commitments regarding interest expenses. debt maturities, and debt covenants