From Les Sparks:

The standard does not require a footnote disclosure if there is no substantial doubt regarding an entity’s ability to continue as a going concern, The bigger issue brought out at the conference was simply that the auditor has to obtain evidence from the client that substantial doubt does not exist. Disclosure is only required where a substantial doubt about a going concern.

Les

.4 Presently, U.S. auditing standards and federal securities law require auditors to evaluate a company’s ability to continue as a going concern, and auditing standards require auditors to consider management’s footnote disclosures.
.5 The new standard incorporates some of the principles of the current auditing standards and builds upon them, as follows:
•Requires an assessment each annual and interim reporting period. Audits are generally conducted annually; thus, auditing standards do not apply to interim periods.
• Defines substantial doubt. Auditing standards do not explicitly define substantial doubt.
• Sets a look-forward period of one year from the financial statement issuance date. Auditing standards provide a shorter look-forward period of one year from the balance sheet date.
•Requires disclosures even when an initially-identified substantial doubt is alleviated by management’s plans.

The auditing standards indicate that auditors should
consider the adequacy of disclosures in these situations, but there are no specific disclosure requirements.