You have finished most of your fieldwork and are planning to issue an unmodified audit opinion on the financial statements of Baseball Supply Company(BSC).However, right before the fieldwork comes to an end, you discover that the industry leader has purchased several smaller companies in an attempt to gain access to the niche market of spiral baseballs.This will allow this company to compete with BSC.As a result, it appears likely that BSC is going to lose both its major customers and the contract it had been counting on.In your opinion, BSC's ability to continue operations into the future could now subject to substantial doubt.Is there any guidance provided for this non-issuer with respect to any examples (or a list) that could provide examples of adverse conditions or events that may raise substantial doubt about an entity's ability to continue as a going concern?Is the type of situation described for BSC addressed in the guidance?

Please also list the standard identifier (AS or AU-C ?), standard and paragraph.