During a review engagement, the practitioner discovers a material uncertainty regarding the entity's ability to continue as a going concern. Management has fully and adequately disclosed this uncertainty in the financial statements. How should the practitioner report this?

Correct answer: C) Include an Emphasis of Matter paragraph drawing users' attention to the relevant disclosure.

Explanation

If a matter is appropriately presented or disclosed in the financial statements, but is of such fundamental importance that users need their attention drawn to it (like a material uncertainty on going concern), the practitioner adds an Emphasis of Matter paragraph.