The auditor has substantial doubt about the audited'S ability to CONTINUE as a BOINE CONCEIT , but the circumstances are fully disclosed in the financial Statements . LOVED both the case where the auditor believEs the situation is SEVERE ENOUGH TO UNDERLINE* the credibility of the financial Statements taken as a whole and where the auditor believEs the situation is LESS SEVERE and the overall credibility of the financial Statements are not impaired