If auditor has substantial doubt about going concern of business then he should a not report b disclose in report c seek management representation?

If an auditor has substantial doubt about the going concern of business than he should disclose in report

Auditor should disclose in report and modify the report if management does not disclose.

First of all he should discuss the going concern problem with the management and tell them to disclose the matter ..if they do not agree on disclosing the matter then the auditor should modify his opinion..