How would this situation affect your risk$$ assessment?$($Select all that$$ apply.$)$

A$.$

No additional audit procedures or actions need to be taken at the current time since the current ratio is still above $2\mathrm{.}0.$

B$.$

The auditor should add a note to the financials regarding the$$ company's cash flow situation since the likelihood of the bond becoming payable immediately is high.

C$.$

The auditor should test all current liabilities for proper$$ cut$-$off and possible understatement.

D$.$

The auditor should expand procedures to test all current assets for proper$$ cut$-$off and possible overstatement.

E$.$

The auditor should decline to issue an opinion since the company is a going concern.