do provide necessary audit evidence, they do not provide sufficient appropriate audit evidence on their own about any of the matters with which they deal.

　　Other procedures that the auditor may adopt to establish whether the use of the going concern presumption is appropriate in an entity’s particular circumstances could be:

　　 Reading minutes of shareholders’ meetings to identify any current, or potential, cash flow difficulties.

　　 Liaising with the entity’s legal advisers concerning any ongoing litigation or future litigation and assessing the reasonableness of management’s assessments of their outcome and the estimate of their financial implications.

　　 Evaluating the entity’s plans to deal with unfulfilled customer orders.

　　 Obtaining and reviewing reports of regulatory actions.