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C is corrent because the matters considered in the meetings of the stockholders and board of directors may bear on the going concern status of the client.
A is incorrect because simply comparing market value of property with amounts owed on the property will provide only very limited information on whether the company is likely to be a going concern.
B is incorrect because while reviewing lease agreements may identify a departure from GAAP, it will not ordinarily provide information on going concern status.
D is incorrect because the title documents themselves will provide only limited information on going concern status.