I just copy and paste my results along with my personal commentary. Excel has everything you need to make a professional looking report. You can make all kinds of pie charts and pretty graphs, which is important because I find the corporate types really like to see that. Also, you can make a report that only you can produce, which can help you stand out if someone previous to you submitted a report more “cookie cutter” in appearance. If someone is not even creative enough to come up with their report format, how will they be a top level hacker that needs to think outside the box?  Remember hacking is an art and a science.
     
     I remember a long time ago asking a very experience pen tester, “Where should I begin my studies if I want to be a security pro?” I was hoping he would reveal some really cool ultimate hacking tool that I needed to master.   He came back with,” Make sure you know excel.”  I thought he was being a smart mouth and man what a let down, but years later I really have come to know what he was talking about!  Spend a little time to make those reports look really detailed and professional.

  The Sans site used to have a lot of templates for various things. Check it out and see if what you are looking for or at least similar to what you might want is there.

http://www.sans.org/resources/policies/

  Yeah it sounds strange, but I think he was trying to say it was important to know the basics of how to look professional. I find that preparing reports is often the one place pen testers really hate.  I have known some people that just spit out the report nessus gives and just submit that!