This course provides specific guidance, practice aids, and exhibits for attestation engagements over financial forecasts and projections (prospective financial statements). Upon completion of this course, you will be able to: Explain the differences between a financial forecast and financial projection; Differentiate between financial statements that can be used for general use and those that can only have limited use; List the minimum components of prospective financial statements; Identify the written representations that must be included in a financial forecast and a financial projection; Identify what must be included in the auditor’s standard report on prospective financial statements; Indicate the type of opinion that should be expressed in the case of various departures from presentation guidelines; Specify the procedures to be used for partial financial statements