问题详情

Which of the following statements, relating to the auditor’s reporting responsibilities for going concern, if any, is/are correct？ (1) Where management is unwilling to make their assessment of the company’s ability to continue as a going concern, the auditor should include an emphasis of matter paragraph in the audit report (2) Where the use of the going concern assumption is inappropriate, the auditor should include a qualified opinion in the audit report
A.1 only
B.2 only
C.Both 1 and 2
D.Neither 1 nor 2请帮忙给出正确答案和分析，谢谢！