What is your opinion of the appropriateness of how auditors convey doubts about a firm's going concern status to users? When should such a report be made?

What are the consequences of such a report to the company?

What are the consequences of such a report to the auditor?

Do you think users understand that a going concern report is an unqualified opinion with an explanation? If not, how do you believe they interpret it?

One financial shenanigan is recording revenues too soon. In your opinion how would the auditor detect this financial shenanigan?