Premise: These services generally differ from financial audits, attestation engagements, and performance audits in that auditors may (1) provide information or data to a requesting party without providing verification, analysis, or evaluation of the information or data, and therefore the work does not usually provide a basis for conclusions, recommendations, or opinions on the information or data, or (2) perform tasks requested by management that directly support the entity's operations, such as asset evaluation, actuarial services, or information system design services.

Hypothesis: Financial audits are the most time consuming of the services.
Relation: neutral