What is substantial doubt about going concern? How is the audit report modified when the auditor concludes

Question:

What is substantial doubt about going concern? How is the modified when the auditor concludes there is substantial doubt about an entity’s ability to continue as a going concern? When there is substantial doubt about going concern and financial statement disclosure is not adequate?

Audit Report
The audit report is issued by a certified public accountant who is appointed by the shareholders to provide assurance upon the truth and fairness of the financial statements prepared by the managers of the company. Audit report contains the...