Audit - Going concern:

If we found a substantial doubt about the clients ability to continue as a going concern and the client tells us their plans to rectify and mitigate the substantial doubt of going concern in 12 months, and we believe the plan will be effectively implemented, would we still include an explanatory paragraph in the audit report about the substantial doubt?

This was the professors notes, but it confused me:

AS 2415 CONTINUED Use following approach to assess going concern assumption: Consider whether evidence suggests there could be substantial doubt about the entity's ability to continue as a going concern If there is substantial doubt, (1) obtain managements plans to mitigate the concerns and (2) assess the likelihood that those plans can be effectively implemented. If substantial doubt remains, (1) consider the adequacy of disclosures in the FS and (2) include explanatory paragraph in the audit report