登录之后可查看解析

B is corrent because the attestation standards require a caveat on the fact that there will usually be differences between the forecasted and actual results. The report must also indicate that (1) the prospective financial statements are presented by the responsible party (ordinarily management), (2) the practitioner compiled the information in accordance with AICPA standards, (3) a compilation is limited in scope and the practitioner does not provide an opinion or any form of assurance, (4) the practitioner has no responsibility to update the report, and (5) the firm signature and date of the compilation report.
A is incorrect because a compilation report includes no assurance on the forecasted statements and assumptions.
C is incorrect because a projection, not a forecast, includes hypothetical assumptions.
D is incorrect because no such statement concerning audited financial statements is included.