Which of the following statements is incorrect? A. If the going concern assumption is adequately disclosed by the client, typically auditors include an emphasis of matter paragraph to draw users' attention. B. Auditing standards require auditors to assess their clients' ability to remain going concern. C. In Australia, the going concern assessment typically covers 12 months following the balance date of the financial report. D. The going concern assumption is so fundamental to the financial report that inadequate disclosure of significant uncertainty related to going concern can lead to adverse or qualified audit opinions. E. In Australia, the going concern assessment typically covers 12 months following the issuance of the audit report