SAS No. 59 requires auditors to evaluate whether there is a substantial doubt about a client’s ability to continue as a going concern. One of the most important types of evidence to assess the going concern question is:

SAS No. 59 requires auditors to evaluate whether there is a substantial doubt about a client’s ability to continue as a going concern. One of the most important types of evidence to assess the going concern question is:

a. analytical procedures.
b. confirmations of creditors.
c. statistical sampling procedures.
d. inquiries of client and its legal counsel.