system
A chat on subreddit /r/wallstreetbets
human
Actually the auditor must obtain sufficient, appropriate evidence about the intent and ability of management to meet their financial obligations. There are only going concern issues if there is substantial doubt and inability to service obligations is probable.  
  
 Source: I used to audit penny stocks. Every one of our clients had a going concern issue.

gpt
Why not just do some reverse splits, you won't be a penny stock anymore.