The performance of an attestation engagement on prospective financial information does not require which of the following?
a. If the basis of the prospective financial information is different than the financial statements, a reconciliation of the two must be provided.
b. Management must disclose all significant assumptions used in generating the prospective financial information.
c. Management must disclose significant accounting policies and procedures used in generating the prospective financial information.
d. Management must disclose the probability of obtaining the results included in the prospective financial information.