The practitioner's standard report on the examination of prospective financial statements should include all of the following except
a. An identification of the prospective financial statements presented and a statement that the examination was made in accordance with AICPA attestation standards
b. A statement that the practitioner assumes no responsibility to update the report for events and circumstances after the report date
c. The practitioner's opinion that the statements are in conformity with AICPA presentation guidelines and that the underlying assumptions provide a reasonable basis for the projection given the hypothetical assumptions or a reasonable basis for the forecast
d. The practitioner's opinion that the prospective results will be attended
Ans: d. The practitioner's opinion that the prospective results will be attended
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