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C is corrent because the inquiry of legal counsel may reveal major litigation, claims, and assessments against the entity that raise substantial doubt about its ability to continue as a going concern.
A is incorrect because the pledging of real property is generally a disclosure issue, not an issue relating to identifying substantial doubt. However, such pledging does affect the ability of a company to recover from a situation in which going concern status is in question through limiting its financial flexibility.
B is incorrect because procedures aimed at identifying and recording related-party transactions may, but seldom do, reveal a question on going concern status.
D is incorrect because cutoff tests are used to determine that transactions have been reported in the correct period, but seldom reveal a question concerning going concern status.