If auditors determine there is substantial doubt about the entity continuing as a going concern, _______.

A. then the auditor should immediately notify the Securities and Exchange Commission (SEC)

B. the next step is to obtain information about managements plans to mitigate the adverse effects of the situation

C. the next step is to obtain information about the auditors plans to mitigate the adverse effects of the situation.

D. the next step is to ensure the client is immediately billed for all services performed, to ensure payment