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In this tutorial, Arvin Alonso demonstrates how to prepare an audit report using Microsoft Excel and similar spreadsheet software like Google Sheets and WPS. He assumes the role of an auditor presenting the report to a company's board of directors or top management. The tutorial emphasizes the importance of a clear presentation flow for the audit report. Arvin provides a workbook with predefined values and tables, including a statement of operations for the year ended 2020, along with comparative figures from December 2020. This helps in analyzing increases or decreases in various operational areas, and also includes a statement of financial condition.