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C is corrent because a significant fluctuation in the gross profit percentage might be indicative of a misstatement and, therefore, the auditor must consider the possibility of a misstatement in the financial statements.
A is incorrect because the scope of a financial statement audit is not to explicitly evaluate management’s performance.
B is incorrect because a decline in the gross profit percentage would not, by itself, require that an additional paragraph be added to an unmodified report. The firm may still be in a profitable position and, thus, would not be a candidate for going concern problems.
D is incorrect because a footnote may not be necessary and because it is not the role of an auditor to require a footnote; the financial statements are the representations of management.