1. What are the effect of changing account type of audited accounts?

Let me provide you a few information about this, GD250.

Changing the account type affects the accounting and reporting information of your books. I suggest reaching out to your accountant before doing any changes to your account. 

You can also run reports in QuickBooks Online to get the information you want. Please read this article: Run Reports In QuickBooks Online.

Feel free to let us know if you need anything else. I'd be glad to help.