Ann: Half Year Accounts, page-91

As an auditor, everything the purple eagle has said is true. The going concern note is very standard, and purely indicates that if AUZ don't get any funds (SKI, CRs, investors), they won't have enough cash to last through March 2020 - which is obvious.

I agree with you that Marks post is a little confusing. It appears that his dad is making assumptions based on his experience, about the company. I have no idea where the $30k comes from.

Even if AUZ wanted to pay extra for a favourable opinion, it wouldn't happen. Audit Partners have too much liability coming their way if they cut corners. The one thing companies can do, is argue their point that the Going Concern paragraph shouldn't have 'Material Uncertainty'. But still, there is always going to be material uncertainty unless the company has enough funds to get through 12 months after signing date.