hard20 pts · first answer countsaudit-reportinggoing-concern

Where a going concern uncertainty is reported

A listed company has adequately disclosed a material uncertainty about going concern. Where does the auditor report it?

A.As the first item in the Key Audit Matters section of the reportB.In an Other Matter paragraph placed after the opinion paragraphC.In a separate “Material Uncertainty Related to Going Concern” sectionD.Only in the CARO report under clause (xix)

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Where a going concern uncertainty is reported

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