During an audit engagement, the audit partner informs the audit team that the engagement this year should include some forensic services as part of the audit. However, the audit manager informs the team that not only would the auditing standards need to be followed, but also the new Statement on Standards for Forensic Services. Discussion among the team focuses on the issue as to whether both sets of standards must be adhered to in this year’s audit engagement. Therefore, you are required to develop a report to the partner as to this concern.