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In this session, Professor Hat discusses meta station engagement and distinguishes the AICPA attestation standard from the auditing standard. Both are types of attestation, but the goal is to differentiate them. This topic is part of the assurance service module, which includes reviews, compilations, and other attestation services. Assurance is a service where a professional like a CPA gives an opinion on financial statements to help decision-makers make better choices, ultimately improving the quality of information available.