Which of the following best describes 5 ?the operational audit a) A review report that provides limited assurance about whether financial statements are fairly stated in .accordance with U.S. GAAP b) A report indicating whether a governmental entity has complied with .certain government regulations An evaluation of the effectiveness of key measures used to assess an entity's success in achieving specific targets linked to an entity's strategic .plan and vision d) All of the above None of the above (2 c) .e) (2 ) Which type of audit report when the. 1 client has changed the accounting estimates from straight-line to sum-of- .the-years' digits depreciation a) Unqualified opinion b) Unqualified with explanatory or .emphasis-of-matter paragraph c) Qualified opinion d) Disclaimer of opinion e) Adverse opinion