Which of the following is false regarding final evidence accumulation?

A		Auditing standards require the auditor to evaluate going concern for at least six months after the balance sheet date.
B		Auditing standards require the auditor to perform analytical procedures during the completion of the audit.
C		If supplementary information is presented, the auditor must clearly distinguish their audit and reporting responsibilities.
D		Auditing standards suggest four categories of specific matters that should be included in the management representation letter.