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In this session with Professor For Hat, we explore meta Station engagement and differentiate the AICPA attestation standard from auditing standard. Attestation is a form of assurance service that distinguishes it from other attestation engagements. It involves giving professional opinions on financial statements to help decision-makers make informed choices, enhancing the quality of information provided. This session is part of the assurance service module, which covers reviews, compilations, and attestation services for public companies' reports. Assurance and attestation are closely related concepts that work together to improve the credibility of financial information.