Question 3 (12 marks) Following are three Going Concern considerations. You are required to identify the specific type of audit opinion on each of these conditions along with relevant ASA (number only is sufficient - no paragraph reference is needed). a. The initial risk assessment identifies events or conditions that may cast significant doubt over the entity's ability to continue as a going concern and the auditor is not able to obtain sufficient appropriate audit evidence on which to base an opinion. (4 marks) b. The initial risk assessment identifies events or conditions that may cast significant doubt over the entity's ability to continue as a going concern, the auditor is able to obtain sufficient appropriate audit evidence on which to base an opinion and additional audit procedures confirm the appropriateness of the going concern assumption but mitigating factors are not adequately disclosed in the financial report. (4 marks) c. The initial risk assessment identifies events or conditions that may cast significant doubt over the entity's ability to continue as a going concern but there is adequate disclosure of all material uncertainties in the financial report. (4 marks)