In consulting services, the service relationship is generally between users $(\_\_\_\_\_\_\_\_\_\_\_\_)$ who have direct involvement in the process, system, or subject matter and the provider $(\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_).$ In assurance services, there are typically three $($or more$)$ parties involved: $1)$ the $\_\_\_\_\_\_\_\_\_\_\_,2)$ the person or group directly involved with the process, system, or $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_,$ and $3)$ the person or group $\_\_\_\_\_\_\_\_\_\_\_\_\_$ on the auditor$$s assessment. As the $$contracting$$ process is more $\_\_\_\_\_\_\_\_\_\_\_\_\_$in consulting, with the user$/$customer and provider able to work together to make sure the user$$s needs are met by the engagement, less detailed standards are necessary. In assurance services, the user is typically $\_\_\_\_\_\_\_\_\_\_\_\_\_$from the engagement process and may, in some cases, not even be known. Having established standards allows the needs of all three groups to be balanced. The nature of this three$-$party relationship also requires the internal auditor to have control over the engagement as the internal auditor is responsible for balancing the needs of the other two parties.