Choice "C" is correct. An accountant's compilation report on a financial forecast should include a statement that the compilation does not include evaluation of the support of the assumptions underlying the forecast. (An examination of the financial forecast would include evaluation of the support).
Choice "a" is incorrect. An accountant does not give any form of assurance related to hypothetical assumptions, which are not used in financial forecasts anyway. (Hypothetical assumptions are used in financial projections).
Choice "b" is incorrect. No mention of the range of assumptions selected is made in the compilation report.
Choice "d" is incorrect. A compilation is limited to presenting, in the form of a forecast, information that is management's representation.