Future events may cause an entity to cease to continue as a going concern. Relative to

these future events, the auditor

A. Must use models to predict their likelihood.

B. Should determine, with a reasonable degree of certainty, whether they are more likely than

not.

C. Guarantees that an entity will continue for at least a year from the date of the issuance of

financial statements if (s)he does not indicate any doubt in the report.

D. Is not responsible for their prediction.