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Companies are more frequently preparing financial statements based on expected future results to provide users with additional information. These statements are referred to as prospective financial statements. Like historical financial statements, users desire accountant involvement with this prospective financial information to enhance the reliability of these statements. REQUIRED: (1) Define a financial forecast and a financial projection. What is the difference in the individuals to whom these two types of prospective financial statements can be shown? (2) What are the three types of engagements that accountants may perform for prospective financial statements? What are the major procedures performed in each of these engagements? (3) Which of the three engagements related to prospective financial statements are appropriate for general use of the prospective financial statements? Which are only appropriate for restricted use of the prospective financial statements