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

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