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B is corrent because the ISA requirement is that the auditor consider whether there are events or conditions that may cast significant doubt about the entity’s ability to continue as a going concern.
A is incorrect because risk avoidance techniques are not directly considered.
C is incorrect because a consideration of management’s plans only occurs when there is a question as to going concern status, and then, ordinarily, subsequent to the risk assessment stage of the audit.
D is incorrect because the auditor is considering events that cast significant doubt, not obtaining sufficient appropriate audit evidence during risk assessment.