Sa 570 (going concern)

hello i have a doubt.. if auditor feels going concern assumption is not right, then he will give adverse opinion irrespective of disclosure of the same.. right???
but in question- 121(milk butter, peanut butter) of Pankaj gargs scanner, its written that the auditor should tell the management to give proper disclosure....why it isnt written that auditor should give adverse opinion...as per the rules, disclosure is irrelevant in this case because going concern assumption itself is inappropriate...