问答题
【简答题】
You are the manager responsible for performing hot reviews on audit files where there is a potential disagreement between your firm and the client regarding a material issue.You are reviewing the going concern section of the audit file of Dexter Co，a client with considerable cash flow difficulties，and other，less significant operational indicators of going concern problems.The working papers indicate that Dexter Co is currently trying to raise finance to fund operating cash flows，and state that if the finance is not received，there is significant doubt over the going concern status of the company.The working papers conclude that the going concern assumption is appropriate，but it is recommended that the financial statements should contain a note explaining the cash flow problems faced by the company，along with a description of the finance being sought，and an evaluation of the going concern status of the company.The directors do not wish to include the note in the financial statements.
Required：
（b）Consider and comment on the possible reasons why the directors of Dexter Co are reluctant to provide the note to the financial statements.（5marks）
