Which of the following statements regarding financlal statement analyals reports is false?

Multiple Choice

$$ Accounting standards determine which ratias are relevant and useful for the analysts

$$ The executive summary provides a brlef analysis of results and conciusions.

The analysis overview includes background on the company. its industry and the economy

Evidential matter inciudes financial statements and information used in the analysifothcluding ratios, trencis. comparisons and all analytical measures

$$ The assumptions section includes a list of assumptions about a company's industry and economic environment, and other dssumptions underlying estimates