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