Question 1 (9 marks) ABC Co. has incurred net losses for the past three consecutive years and has some significant bank loans coming due at the end of its current fiscal year. Required: a) Identify any factors that may indicate a going-concern issue for ABC Co. (1 mark) b) Describe the process the independent auditor should follow to evaluate whether ABC Co. is a going concern. (3 marks) c) Identify five additional procedures that the independent auditor should perform in relation to ABC Co.'s ability to continue as a going concern