Which of the Following Statements Regarding the Going Concern Concept

Which of the following statements regarding the going concern concept is FALSE?

A) Generally accepted accounting principles are based on the going-concern concept.
B) Dealing with questions of going concern is difficult because auditors are forced to evaluate matters of financial analysis,business strategy,and financial forecasting.
C) Management best able to provide an honest and objective assessment of a company's ability to continue as a going concern.
D) Financial difficulties,labour problems,loss of key personnel,litigation,and other such things may be important signals.