Utilize the input text as a context reference, choose the right relationship between Deloitte and audit from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

At the same time, Deloitte was auditing funds and was claiming to be independent, even though Boynton was serving on those funds' boards and audit committees.
product_or_material_produced