When a client has a going concern issue, _______.

AU-C 570 The Auditors Consideration of an Entitys Ability to Continue as a Going Concern requires an emphasis-of-matter paragraph be added to the unmodified report, before the opinion paragraph

AU-C 570 The Auditors Consideration of an Entitys Ability to Continue as a Going Concern requires an emphasis-of-matter paragraph be added to the unmodified report, after the opinion paragraph

the auditor should recommend a potential acquirer

the auditor must notify the Securities and Exchange Commission (SEC) within ten business days