Final answer:
The auditor is not responsible for preparing financial statements; that is the management's role. The auditor provides an independent opinion on the statements' accuracy. An analytical report requires a clear introduction, objective analysis, and proper citations.
Step-by-step explanation:
The statement that the auditor is responsible for the preparation, presentation, and opinion on financial statements is false. In fact, the responsibility for the preparation and fair presentation of financial statements lies with the entity’s management. The auditor’s role is to conduct an independent examination of the financial statements and provide an opinion on their fairness and conformity with the applicable financial reporting framework, such as GAAP (Generally Accepted Accounting Principles) or IFRS (International Financial Reporting Standards).
When drafting an analytical report, it is important to introduce the topic with clarity, demonstrating comprehensive understanding of the purpose, and to present information and analysis that addresses the thesis. Attention should be given to maintaining an objective and trustworthy voice throughout the report, ensuring that language remains clear, and that all citations are correctly included in the text and bibliography. Appropriate facts, statistics, and expert opinions are used as evidence to support the writer’s points, distinguishing them from opinions which may be subjective.