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Our TAS practice is still cranking out work but I would say VAL.
But, when I was in audit, we had valuations giving a range for the L3 investments our PE client had. All they did were ALOT of fire drills for audit clients during busy season. Idk what they did other than that though.
FWIW, I do val for disputes and definitely enjoy the work, always doing something different vs typical val work
Audit
Tech consulting
VAL, more of it is compliance driven; and thus, less volatile.