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Arvin Alonso demonstrates how to prepare an audit report using Microsoft Excel or any spreadsheet software such as Google Sheets and WPS. The tutorial is aimed at auditors presenting reports to the board of directors or top management of a company. Alonso provides a step-by-step guide on how to organize and present data, including tables like the statement of operations and statement of financial condition for analysis of financial data. This tutorial is helpful for auditors looking to effectively present audit findings and insights.