SAS No. 59 requires the auditor to evaluate whether there is a substantial doubt about a client’s ability to continue as a going concern for at least:

SAS No. 59 requires the auditor to evaluate whether there is a substantial doubt about a client’s ability to continue as a going concern for at least:

a. one quarter beyond the balance sheet date.
b. one quarter beyond the date of the auditor’s report.
c. one year beyond the balance sheet date.
d. one year beyond the date of the auditor’s report.