^fn 2 Auditors are sometimes requested to perform other services related to fraud detection and prevention, for example, special investigations to determine the extent of a suspected or detected fraud. These other services usually include procedures that extend beyond or are different from the procedures ordinarily performed in an audit of financial statements in accordance with generally accepted auditing standards (GAAS). AT section 101, Attest Engagements, and CS section 100, Consulting Services: Definitions and Standards, provide guidance to accountants relating to the performance of such services.