单选题
Which of the following is NOT a responsibility of the auditor?
【正确答案】
C
【答案解析】Auditors do not have a responsibility to formally report on the going concern status. ISA 570 Going Concern requires auditors to obtain sufficient appropriate audit evidence about the appropriateness of management’s use of the going concern assumption in the preparation of the financial statements and to conclude whether there is a material uncertainty about the entity’s ability to continue as a going concern.