When management have made an assessment of the entity's ability to continue as a going concern, determine whether they have identified events or conditions that may cast significant doubts on the entity's ability to continue as a going concern, and if so, their plans to address them. Ensure that the period covered by management's assessment is appropriate and in accordance with the applicable accounting framework
If no assessment has been made, discuss the basis for the use of the going concern assumption and inquire as to whether there are events or conditions that may cast significant doubts on the entity's ability to continue as a going concern.