What does the auditor need to document when there is substantial doubt that a client will continue as a going concern? Multiple Choice The conditions or events that suggest there is a going concern uncertainty. Management's plan (or lack thereof) to mitigate the conditions and to continue as a going concern. The auditor's conclusion on whether, after evaluating management's plan, substantial doubt exists regarding the company's ability to continue as a going concern and whether any report modifications are needed. All of the choices are correct