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Hello and welcome! In this session with Professor Hat, we will focus on meta station engagement. We will specifically differentiate the AICPA attestation standard from the auditing standard. Attestation is a type of assurance service, where we aim to distinguish it from other attestation services. This session is part of the assurance service module, which covers reviews, compilations, and attestation. Assurance involves a CPA giving an opinion on financial statements to help decision-makers make better decisions and improve the quality of information available.