This course will review the relevant considerations related to going concern, including assessing when substantial doubt concerning an entity's ability to continue as a going concern exists, management mitigation efforts, and required disclosures both when management, and the accountant, feel such efforts will be effective in mitigating the risk, as well as when they do not. Lastly, we'll consider the accountant's reporting responsibilities under various scopes of services in various scenarios and how to audit this often-contentious topic.