During the audit of BestSupply Enterprises, LLC$,$ the auditors, Smithfield CPAs have noted that the client has sold a sizeable amount of productive long$-$term assets over the last year in attempts to maintain key liquidity ratios required by its creditors. As a result of this finding, which of the following courses of action might the auditors proceed with?

The auditors are likely to consider disclaiming an opinion on the client's financial statements. This is because an audit firm does not want to be associated with failing clients.

The auditors are most likely to request that the client consider refinancing any significant long$-$term loans that will mature in the next year. This will help the client maintain a stronger liquidity position.

The auditors are likely to explain to client management that they have concerns related to the going concern assumption.

The auditors may request management make appropriate related disclosures in the financial statements.

None of these answer choices are correct.