The following is the draft financial statement for ABC Ltd's year ended 30 Jun 2022.

ABC Ltd's CFO has emailed the audit team with the following claims:

1. We have a strong pipeline of customers, many of whom have agreed to purchase one or more of our machines in the next 12 months.
2. Although the related party loans are recorded as a current liability, we have been told that these loans will not be called in the next 12 months.

a) Identify and explain two events or conditions that may cast doubt over the company's ability to continue as a going concern.

b) Referring to the relevant auditing standard, identify two pieces of evidence the audit team should request from ABC Ltd's management to support its assessment of going concern. Justify your responses.