As part of the auditor's responsibilities with respect to evaluating whether an entity is a going concern,

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In evaluating whether an entity is a going concern, the auditor will assess the entity's ability to continue operations for the foreseeable future. This includes evaluating the entity's ability to generate sufficient cash flow to meet commitments regarding interest expenses, debt maturities, and debt covenants. The auditor may also consider obtaining written assurances from management, but this is not the primary responsibility in evaluating going concern. Additionally, substantive testing and procedures over common stock and additional paid-in capital accounts may be relevant for other audit objectives, but not specifically for evaluation of going concern.

As Part of the Auditor's Responsibilities with Respect to Evaluating