Question：If management's assessment of the entity's ability to continue as a going concern covers less than twelve months from the year-end the auditor should:
　　A. Take no action as none is required.
　　B. Disclose this fact in the notes to the accounts.
　　C. Ask management to extend its assessment period to twelve months from the year-end.
　　D. Conclude that the entity is not a going concern.
　　The correct answer is:
　　Ask management to extend its assessment period to twelve months from the year-end.
　　解析：ISA 570 Going concern states that if management's assessment of the entity's ability to continue as a going concern covers less than twelve months from the year-end, the auditor shall ask management to extend the assessment period to twelve months from the year-end.
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