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This session will focus on Meta Station engagement, specifically differentiating the AICPA attestation standard from the auditing standard. Both are forms of attestation, but we need to distinguish them from other types of attestation. This topic is part of the assurance service module, which includes reviews and compilations. The goal of assurance is to provide professional opinions on financial statements to help decision-makers make better informed decisions. Assurance and attestation are closely related concepts that will be explored further in this session.