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This session will focus on meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but it is important to differentiate them from other attestation services. This is part of the assurance service module, which also covers reviews and compilations. Assurance involves a professional, like a CPA, giving an opinion on financial statements to aid decision-making. Assurance and attestation are interconnected, and understanding both is essential for improving the quality of information available to decision-makers.
