To be fair, "[substantial] doubt about the Company’s ability to continue as a going concern", at least for audited statements, is accounting jargon with a limited and technical definition. Notably, it doesn't take into account debt restructuring or other negotiations with debtors -- which is what TFA states may happen; notably with pension obligations.

https://pcaobus.org/oversight/standards/auditing-standards/d...

*sorry, I meant "creditors".