Read The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern from AICPA.

https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00341.pdf

Based on the reading, analyze the auditor’s responsibility to determine whether a company can continue as a going concern. From your analysis, propose at least two key factors auditors need to consider when determining an entity’s ability to continue as a going concern. Provide your rationale.

Just a couple of paragraphs for discussion