With regard to an attestation engagement of prospective financial statements that include both forecasted and projected items, which of the following is not a correct statement?

Select one:

a. The auditor states the reasonableness of the underlying and hypothetical assumptions in the opinion paragraph of the attestation report.

b. The auditor issues either a positive opinion, a negative opinion, or express no opinion in the attestation report.

c. The auditor provides a statement that the prospective results may not be met in the attestation report.

d. The auditor provides a statement that s/he assumes no responsibility to update the attestation report for subsequent events.