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In this session, we will be focusing on meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance, but we need to differentiate it from other attestation services. This is part of the assurance service module, where we have already covered 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 available.