Can you list six factors which might cast doubt on going concern status of an entity?

1. Company is incurring losses

2. Accumulated losses in retained earnings

3. Cash-flow problems

4. Adverse current ratio

5. Current liabilities exceed current assets significantly

6. Liquidity issues

Following factors may cast doubt on going concern status:

1.       Negative operating cash flows;

2.       Adverse key financial ratios;

3.       Inability to pay loan/creditors on due dates;

4.       Management intentions to liquidate the entity;

5.       Manpower difficulties;

6.       Non-compliance of statutory requirements.