Portugal international Fernandes has been linked with a £200m, three-year deal from Al-Hilal, with a one-week deadline, while Garnacho also hinted at a possible exit.
"I will speak with my players but the focus is the last game. I don’t know what is going to happen. We have a plan,” said Amorim.
We were prepared for both situations, with Champions League and without. We have an idea type of squad we want, but we still have the last game. We have time to address all these situations.
"We have this game against Villa and we need to focus on that. It is not over. We want to finish in a good way in front of our supporters.. Then, after, we will assess the squad. We know what we want to do. We will deal with that when the season is finished.
"You feel it is going to take time. It is not about (transfer) windows. Sometimes we don’t know. Things can change fast, but to reach the kind of level we need to be at Manchester United will take time. I don’t know how many windows or years we need to reach that point, but we can improve, that is clear."