When an auditor has substantial doubt about an entity's ability to continue as a going concern because of the probable discontinuance of operations, the auditor most likely would express a qualified opinion if

Group of answer choices

a. The effects of the adverse financial conditions likely will cause a bankruptcy filing.

b. Information about the entity's ability to continue as a going concern is not disclosed.

c. Management has no plans to reduce or delay future expenditures.

d. Negative trends and recurring operating losses appear to be irreversible.