Going concern concepts

Dear teacher,

I have made the following summaries (Section A and B), pls comment if they need any corrections.

A)
How to highlight going concern (GC) problems by auditors:
1) Perform thorough risk assessment including business risk i.e., discuss with management to identify related events and conditions
2) Contact with shareholders at general meetings of the company. Possible in AAA exam answer?
3) Highlighting matters within the audit report.
4) Perform additional procedures when events or conditions are identified

How to highlight going concern problems by management:
1) Perform risk assessment and risk management as part of their responsibility
2) Including MURGC in FS.

B) Situations of going concern from management’s perspective
1) Management reviews GC and prepares FS using GC assumption as no uncertainty exists => Unmodified audit report.
2) Management reviews GC and find a MURGC and prepares FS using GC assumption with ADEQUATE disclosure of MURGC => MURGC para in audit report
3) Management reviews GC and find a MURGC and prepare FS using GC assumption with INADEQUATE disclosure of MURGC => Qualified/Adverse opinion due to disagreement in audit report
4) Management reviews GC and find multiple uncertainties and prepare FS using GC assumption with ADEQUATE disclosure of MURGC => Disclaimer of opinion in audit report
5) Management reviews GC and prepare FS not using GC assumption (for example, using a liquidation basis) with ADEQUATE disclosure about the basis => Emphasis of Matter para in audit report.
6) Management reviews GC and prepare FS using GC assumption. GC assumption is inappropriate => Adverse opinion.

As always, thanks for your time !!