"going concern" = stay in business. It is no longer called "going concern" accounting, but "liquidation accounting."

It is a qualified opinion. As opposed to unqualified opinions, which say that the information provided by the auditee is correct and complete, etc. etc.. You need to look in the auditor's notes to find the aforementioned "explanatory paragraph."

http://www.fasb.org/cs/ContentServer?c=FASBContent_C&pagename=FASB%2FFASBContent_C%2FProjectUpdatePage&cid=900000011115