Which of the following is NOT ordinarily an event or condition that may cast significant doubt on an entity's ability to continue as a going concern under SA 570?

Correct answer: B) A significant increase in the entity's market share

Explanation

SA 570 lists financial, operating and other indicators such as net liability positions, maturing borrowings without prospects of renewal, adverse key ratios, loss of key management, loss of a major market and non-compliance with capital requirements. An increase in market share is ordinarily a positive indicator and does not by itself cast doubt on going concern.