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In this session, Professor For Hat discusses the importance of distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service that involves providing an opinion on financial statements to help decision-makers make better choices. This session is part of the assurance service module and will cover various aspects of attestation, including how it relates to assurance and devastation. The goal is to improve the quality of information available for decision-making.