Financial Statements Are Usually Prepared on the Going Concern Basis

Financial statements are usually prepared on the going concern basis. The auditor is required by ASA 570 (ISA 570) to assess the risk of going concern problems at which stage of the audit?

A) ASA 570 (ISA 570) does not require the assessment of the risk of going concern problems, this is left to the directors
B) during the final review.
C) the planning stage.
D) the planning stage and again during the final review.