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This session will focus on meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but the goal is to differentiate the two. This is part of the assurance service module, where reviews, compilations, and attestation are covered. Assurance is when a CPA provides an opinion on financial statements to help decision-makers make better decisions. Assurance and attestation work together to improve the quality of information available for decision-making.