The following audit report was drafted by a staff accountant of Turner & Turner, CPAs, at the completion of the audit of the financial statements of Lyon Computers, Inc. (a public company) for the year ended March 31, 2014. It was submitted to the engagement partner, who reviewed matters thoroughly and properly concluded that Lyon’s disclosures concerning its ability to continue as a going concern for a reasonable period of time were adequate, but there is substantial doubt about Lyon being a going concern. Identify the deficiencies contained in the audit report as drafted by the staff accountant. Group the deficiencies by paragraph. Do not redraft the report.