Which of the following is a FALSE statement regarding the Statement of Standards of Forensic Services No. 1 (SSFS No. 1)?

(1)If a forensic practitioner performs procedures to support an audit engagement, audit standards will usually apply, but forensic standards will usually not apply.

(2)SSFS No. 1 generally prohibits contingent fee engagements.

(3)The objective of an investigation assignment is the expression of an opinion as to the existence of fraud.

(4)If an AICPA member takes an engagement related to a potential litigation matter, SSFS No 1 will apply, even if the client decides not to file a claim in court.