32. With regard to an attes both forecasted and projected items, which of the following is not a correct statement? tation engagement of prospective financial statements that include a. The auditor states the reasonableness of the underlying and hypothetical assumptions in the opinion paragraph of the attestation report. o. The auditor provides a statement that the prospective results may not be met in the attestation report. c. The auditor issues either a positive opinion, a negative opinion, or express no opinion d. The auditor provides a statement that s/he assumes no responsibility to update the in the attestation report. attestation report for subsequent events