. If the auditor has doubts about the client's ability to continue as a going concern: 1. The auditor can still issue an unmodified opinion if management has a plan that can be effectively implemented. 2. The auditor can still issue an unmodified opinion with an emphasis of matter paragraph. 3. The auditor should consider all information up to the date the audit report is issued. 4. All of the above. 0 1 O2 O 3 04