You can have ten thousand CPA's working on reviews, statement's don't get the "audit stamp" until somebody is willing to put their professional liability on it. Until then it is nothing more than hype and balderdash,
Should the statements even get audited, I wonder how the "ongoing concern" statement will say. If it said that the Company had no money and no revenue and there is substantial doubt as to it's ability to continue without such, I suppose that would be passed off as "Oh they all say that"...right?
A proper CPA can explain it to you if you know any.