During the audit of Summer Company, a large publicly traded firm, Winter external auditors were approached by the audit client with respect to performing additional services on behalf of the client. The additional services requested by Summer Company include performing some routine internal audit functions and actuarial calculations to assist in pension provision estimates. Which of the following statements is correct regarding Winter's response to this request? The external auditors are able to perform these extra services, but in so doing will increase the overall cost of the audit.,Under the Securities Act of 1933, the external auditors are prohibited from performing actuarial services, but can assist with the internal audit work