Auditor's responsibilities with respect to Going Concern

please let me know which answer is better:

Define “going concern”. What are the Auditor responsibilities in regards to Going concern assumption of an entity (5 marks)

the definition i have omitted since thats easy.

A)

i. ensure that the management have prepared the FS on an appropriate basis

ii. if the going concern basis is chosen, the auditor must obtain sufficient appropriate evidence to that end.

iii. if there are material uncertainties towards the going concern, the auditor must ensure that they are adequately disclosed

iv. auditor must consider the implications for the audit report

B)

i. to carry out appropriate audit procedures that will identify whether or not the entity can continue as a going concern

ii. to ensure that the management have been realistic in their use of going concern assumptions

iii. to report to the members where they consider that the going concern assumption has been used inappropriately