Trust me buddy I work to assist auditors, if a company does not state any going concern that means the company is doing fine, if they have gone bankrupt, then they state the discontinued business operations, it's a big difference, and they tell you speficically they files for chapter 11.
And with CbIS, the going concern is when the auditor or internal auditors or CPA's have "substantial doubt" about a company's operations, it does not mean they will go bankrupt, but it suppose to give us investors an idea, that the company could stop operations and later in like a year or more go bankrupt, and mitigating factor to contribute to stop the "going concern" is that the company will issue new class of shares as dividend to stop this...and then in the next year you will see there is no "going concern" because that means it has been alleviated, and auditors or accountants do not give you the reason for the alleviation of doubt, they are only suppose to disclose "doubt", not the reasons why the "doubt stopped"....but they do however document those in the auditors Working Papers (WP)...trust me, I do this like 4-6 times a week to assist CPAs.