The company is dealing with importing gaming product and services. In year $2016,$ it faced high demand of its goods and decided to take huge loan from the bank. Also, suppliers of the products needs to be paid before delivery hence the company ended up with high overdraft above utility. Few year, the demand for their products drop due to high youth unemployment who were the major customers. However, directors still believe that the company will continue operating because it deals with other basic products like TV$,$ camera, A$.$ Give $4$ reason to justify the going concern by director B$.$ How auditor can validate that? What his position?