(b) 1 mark per well explained point – If the procedure does not clearly explain how this will help
the auditor to consider going concern then a ½ mark only should be awarded:
Review cash flow forecasts
Review bank agreements, breach of key ratios
Review post year-end sales and order book
Review suppliers correspondence
Inquire of lawyers for any litigation
Subsequent events
Board minutes
Management accounts
Consider additional disclosures under IAS 1
Written representation 
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