For Apollo Shoes Audit Case:

Document subsequent events identified in the audit and conclude on whether the subsequent event should be an additional adjustment, disclosed in the financial statements and/or an emphasis of matter in the audit report.

Indicate which factors you would consider significant when deciding whether you have substantial doubt about Apollo's ability to continue as a going concern. Additionally conclude on whether you think a going concern needs to be issued in this case. Support your answer by listing all the factors which support your decision.