In that respect, the financial audit is considered the loss leader in many audit organizations with a focus on cutting hours and costs and as a means to obtain consulting engagements.
All auditing organizations consider financial audits to be money making opportunities. 
mnli hypothesis: All auditing organizations consider financial audits to be money making opportunities.  premise: In that respect, the financial audit is considered the loss leader in many audit organizations with a focus on cutting hours and costs and as a means to obtain consulting engagements.