Substantial doubt
The accounting test for going-concern trouble: it's probable the company won't be able to meet its obligations as they come due within a year.
Under the accounting standard, substantial doubt exists when conditions and events, taken together, make it probable that the company won't be able to meet its obligations as they come due within one year after the financial statements are issued. Source 1
Management's plans, such as raising money or cutting costs, can ease the doubt only if it's probable they'll be carried out and will work. Either way the notes describe the situation, and if the doubt isn't eased they must say that substantial doubt exists. Source 1
When an auditor concludes substantial doubt exists, it uses those words or similar ones, and it may not use conditional language. Source 2