Which of the following statements about consulting services is false?

The statement that is identified as false—regarding consulting services—is that they ordinarily involve external reporting. Consulting services are primarily focused on providing expert advice aimed at improving specific aspects of an organization's operations, efficiency, and decision-making processes. While they can lead to recommendations that might be documented and shared with stakeholders, the general nature of consulting does not require formal external reporting akin to what is found in auditing services.

External reporting typically pertains to the dissemination of financial statements or audit findings to parties outside of the organization, such as investors or regulatory agencies. In contrast, consulting services are more focused on internal analysis and recommendations rather than producing reports intended for external distribution. Thus, the connection of consulting services with external reporting is misleading, making this statement false. The other statements accurately reflect the scope and purpose of consulting services in an organizational context.