How might a going-concern explanatory paragraph become a self-fulfilling prophecy for Surfer Dude?

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How might a going-concern explanatory paragraph become a "self-fulfilling prophecy" for Surfer Dude?
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Auditing Cases An Interactive Learning Approach

ISBN: 978-0133852103

6th edition

Authors: Mark S. Beasley, Frank A. Buckless, Steven M. Glover, Douglas F. Prawitt

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