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This session led by Professor Hat focuses on meta Station engagement, specifically distinguishing the AICPA attestation standard from auditing standard. The goal is to differentiate the form of attestation and understand how assurance and devastation fit together. Assurance is a service where a CPA provides an opinion on financial statements to help decision-makers make better decisions. This is a part of the assurance service module which includes reviews, compilations, and reviews of publicly traded companies' quarterly reports.