चालू चिंता (going concern) के आपके मूल्यांकन के हिस्से के रूप में, आपने नकदी प्रवाह पूर्वानुमान (cash flow forecast) की समीक्षा की है। यह राजस्व में महत्वपूर्ण वृद्धि की धारणा पर आधारित है। निम्नलिखित में से कौन सी प्रक्रिया इस धारणा की वैधता के संबंध में सबसे विश्वसनीय साक्ष्य प्रदान करेगी?

You have concluded that circumstances exist which cast significant doubt on Clarinet's ability to continue as a going concern. Which of the following must you include in your communication with those charge d with governance in accordance with ISA 570 Going Con cern? (1) Whether the events or conditions constitute a material uncertainty (2) Whether the use of the going concern basis of accounting is appropriate in the preparation and presentation of the financial statements (3) The adequacy of the related disclosures in the financial statements (4) The period of time your assessment has covered if less than 12 months from the date of the financial statements

Which of the following factors are indicators that may cast doubt on Clarinet's ability to continue as a going concern? (1) The entry of a new competitor reducing Clarinet's market share (2) A significant increase in the overdraft facility limit or usage (3) The company having a long-term loan structured with standard repayment terms (4) The reluctance of the shareholders to provide further investment in Clarinet