Final answer:
Descriptive analysis allows auditors to set a frame of reference, which is essential for unbiased comparison and evaluation of non-quantifiable aspects of a decision, ensuring an objective stance is maintained in the audit reports.
Step-by-step explanation:
Descriptive analysis enables auditors to set a frame of reference or point of reference for their evaluation. By establishing a frame of reference, auditors can place a value on inputs and outputs of a decision, which aids in the comparison and evaluation of data, even when it's not quantifiable. The utility of such analyses is tied in with the ability to maintain an objective stance, thereby promoting unbiased and fact-based examination in their reports.
Understanding the purpose of an audit, descriptive analysis forms a foundation for auditors to examine a subject methodically, informed by statistics and other factual data. The audit report's quality hing-es on the objective stance taken, serving as evidence to back up findings and recommendations.