of the Securities Exchange Act of 1934, 15 U.S.C.
Section 78j-1: Audit Requirements.
(a) In general
Each audit required pursuant to this chapter of the
financial statements of an issuer by a registered public
accounting firm shall include, in accordance with
generally accepted auditing standards, …
(3) an evaluation of whether there is substantial doubt about the ability
of the issuer to continue as a going concern during the
ensuing fiscal year.