Going concern just has to do with the companies ability to continue to operate, the going concern doesn't have to do with fraud or other material mistatements of the financials.
My point was if Mazars just performs a review and then some massive fraud comes to light and Mazars name is attached to the company it will not be a good thing optically, would they be legally responsible? No of course not, but from a reputation standpoint it would not be a good thing and not sure why they would risk that for a review of a pink sheet OTC stock.
Mazars currently does not have any OTC clients so far as I can tell, so I do not see why they would take the risk.