Which of the following is a key change to audit reports por SAS No, 134? a. It alters the look forward period for evaluating going concern uncertainty. b. It explicitly assigns responsibility for ovaluating going concern to the auditors. c. Reporting languago related to substantial doubt about an entity's ability to continue as a going concern wos aliminated. d. Reporting language related to substantial doubt about an entity's ability to continue as a going concern was enhanced