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If during an audit, it is found that a company's fixed - term borrowings are approaching maturity without realistic prospects of renewal or repayment, this

If during an audit, it is found that a company's fixed-term borrowings are approaching maturity
without realistic prospects of renewal or repayment, this situation is a direct indicator of:
A. Compliance violation
B. Operational inefficiency
C. Financial mismanagement
D. A going concern issue
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