Key factors auditors need to Consider when determining an entity’s ability to continue as a going concern

Read The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern from AICPA.

Based on the reading, analyze the auditor’s responsibility to determine whether a company can continue as a going concern. From your analysis, propose at least two key factors auditors need to consider when determining an entity’s ability to continue as a going concern. Provide your rationale.