Which of the Following Statements Is Not True with Respect

Which of the following statements is not true with respect to the auditors' evaluation of going-concern uncertainties?

A) Auditors are required to gather specific evidence to assess going-concern uncertainties.
B) If management's plans to mitigate going-concern uncertainties reduces the risk to a low level, auditors are not required to revise their opinion on the entity's financial statements.
C) Auditors are required to document the conditions or events that suggested going-concern uncertainties.
D) Auditors are required to evaluate the ability of an entity to continue in existence for up to one year beyond the date of the financial statements being audited.