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International Standard on Auditing (ISA) 570 Going Concern deals with the auditor's responsibilities in the audit of financial statements to obtain sufficient appropriate audit evidence relating to management's use of the going concern assumption in the preparation of the financial statements. REQUIRED: (a) Describe THREE (3) audit procedures if there is substantial doubt about the client's ability to continue as a going concern as prescribed under ISA 570. (6 Marks) (b) Explain THREE (3) types of audit opinion that can be issued by auditors when there are inadequate and insufficient evident provided by the management to overcome the going concern problems. (6 Marks)