Choice "D" is correct. If an auditor has substantial doubt about the entity's ability to continue as a going concern, the auditor would be most concerned about the possible effects on the entity's financial statements. Choice "c" is incorrect. The control environment factors that affect the organizational structure do not directly relate to going concern.Choice "b" is incorrect. The auditor is concerned about the correlation between detection risk and inherent risk when deciding the nature, extent, and timing of audit procedures.Choice "a" is incorrect. When the auditor is concerned about an entity's ability to continue as a going concern, the auditor is concerned about the effects on the entity's financial statements and will identify conditions and events that may be indicative of substantive doubt. The effectiveness of internal controls would not typically provide evidence of substantial doubt.