Which of the following is NOT a mitigating factor the auditor should consider for going concern?

The plan for staff reorganization is not typically considered a mitigating factor in assessing an entity's ability to continue as a going concern. While staff reorganization might lead to cost reductions or improved efficiency, it does not directly address the cash flow needs or financial stability of an entity in the same way that other options would.

Mitigating factors related to going concern usually reflect direct, tangible improvements to the company's financial position or liquidity. For example, plans to borrow money can provide immediate funding, plans to delay expenditures help conserve cash in the short term, and plans to increase ownership equity can enhance capital resources. These actions are more closely aligned with addressing potential financial difficulties directly and providing assurance that the entity can continue operating for the foreseeable future.

In contrast, staff reorganization, while potentially beneficial in the long run, may not generate immediate financial relief or demonstrate a sufficient plan to resolve liquidity issues. Therefore, it is less likely to be viewed as a strong mitigating factor in the assessment of going concern.