Voyager Ltd is a current audit client of an EY Member firm whose shares are traded on that country's public exchange. The client is expanding quickly and is having challenges maintaining stable inventory levels and has asked EY to perform an engagement to assess how it manages its inventory. EY accepts the engagement to provide assessment services and delivers a findings and recommendations report to the client. In seeking to improve its stock management, the client decides to take actions consistent with each of EY's recommendations from the report. Has this EY engagement resulted in EY having acted in a management capacity?