When performing risk assessment procedures under the International Auditing Standards, the auditor shall consider whether
a. Management's plans avoid the need to perform audit procedures addressing the entity's ability to continue as a going concern.
b. Management's risk avoidance techniques relating to the entity's ability to continue as a going concern appear adequate.
c. Sufficient appropriate audit evidence exists to assure the entity's ability to continue as a going concern.
d. There are events or conditions that may cast significant doubt about the entity's ability to continue as a going concern.
Answer: D
CPA Exam
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