Choice "A" is correct. "Yes - Yes - Yes." When a CPA concludes that there is substantial doubt about an entity's ability to continue as a going concern and the entity adequately discloses its financial difficulties, an unmodified opinion is appropriate. An emphasis-of-matter paragraph (following the opinion paragraph) should be used to highlight the situation. This paragraph should include the phrases "substantial doubt" and "going concern." Under ISAs, the report uses the phrase "significant doubt", rather than "substantial doubt."
Choices "c", "d", and "b" are incorrect, per above.
