Which of the following audit procedures is most likely to assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity’s ability to continue as a going concern?

Which of the following audit procedures is most likely to assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity’s ability to continue as a going concern?
a. Review compliance with the terms of debt agreements.
b. Review management’s plans to dispose of assets.
c. Evaluate management’s plans to borrow money or restructure debt.
d. Consider management’s plans to reduce or delay expenditures.