Premise: The presentation of the financial audit chapters proposes eliminating the term financial related audits by specifically recognizing the services in addition to financial statement audits that are covered by the AICPA's Statements on Auditing Standards in chapters 4 and 5 or by the Statement on Standards for Attestation Engagements in chapter 6. The term financial related audits was the source of considerable confusion to the users of GAGAS.

Hypothesis: The financial audit chapter proposes keeping the term financial related audits.
Relation: contradiction