1. When there is considerable doubt about the client's ability to continue as a going concern, management's plans to overcome the issue should be: a. Disregarded if the conditions exist as the going concern criteria have not been met. b. Disclosed by the client in the notes to the financial statements. c. Fully documented by the auditor and released to the public in an audit memorandum. d. Voted upon by the auditors in a meeting of the board of directors previous to the release of an audit opinion. 2. An auditing situation that would not utilize sampling would be: a) the confirmation of accounts receivable b) the testing of reported costs of inventory c) the observation of the employees who control the incoming mail receipts d) the testing of electronic authorization over write-offs 3.The significant judgments related to net finance receivables include assessing the allowance for non-collectability. A. True B. False