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问题如下：

Question An analysis used to forecast earnings that shows a range of possible outcomes as specific assumptions change best describes which of the following techniques?

选项：

A.Scenario analysis

B.Simulation

C.Sensitivity analysis

解释：

1. Incorrect. Scenario analysis shows changes in key financial quantities that result from given economic events.

2. Incorrect. Simulation is a computer-generated sensitivity or scenario analysis based on probability models for the factors that drive outcomes.

3. Correct. Sensitivity analysis, also known as “what if” analysis, shows the range of possible outcomes as specific assumptions are changed.

• describe how ratio analysis and other techniques can be used to model and forecast earnings