When an auditor believes there is substantial doubt about the ability of an entity to continue as a going concern, all of the following should be included in the audit documentation, except;

A$.$ The conditions that gave rise to the substantial doubt.

B$.$ The auditor's conclusion about whether substantial doubt remains or is alleviated.

C$.$ Mitigating factors considered insignificant.

D$.$ The effect of the auditor's conclusion on the auditor's report.