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This session led by Professor for Hat focuses on meta-station engagement and distinguishing the AICPA attestation standard from auditing standard. Attainment is a form of attestation that requires differentiating it from other attestation services. The session is part of the assurance service module, which covers reviews, compilations, and reviews of public companies' quarterly reports. Assurance involves a CPA giving an opinion on financial statements to help decision-makers make better decisions and improve the quality of information.