under u.s auditing standards when an auditor believes there is substantial doubt about the ability...
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under u.s auditing standards when an auditor believes there is substantial doubt about the ability of an entity to continue as a going concern, all of the following should be included in the audit documentation except
1. the condition that gave rise to the substantial doubt
2. the auditor's conclusion about whether substantial doubt remains or is alleviated
3. managements conclusion regarding whether substantial doubt remains or is alleviated
4. the effect of the auditors conclusion on the auditor's report
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