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This session with Professor For Hat focuses on meta-station engagement, distinguishing between the AICPA attestation standard and auditing standard. Attestation is a form of assurance service, aiming to differentiate it from other attestation services. The session covers reviews, compilations, and assurance services, emphasizing the importance of assurance in providing opinions on financial statements for decision-makers to make informed choices. Assurance and attestation are closely related in improving financial statement quality.