Which of the following is not appropriate for the accountant's report on the results of applying agreed-upon

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Which of the following is not appropriate for the accountant's report on the results of applying agreed-upon procedures to prospective financial statements?

a. State the accountant's opinion on the results of applying the agreed-upon procedures.

b. Indicate the prospective financial statements reported on.

c. Indicate that the use of the report is limited to the specified user(s).

d. Indicate that the prospective results may not be achieved.

Choose the correct answer.

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