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In this session, we will be focusing on meta station engagement and differentiating the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service where professionals like CPAs provide an opinion on financial statements to help decision-makers make informed decisions. This session is part of the assurance service module which includes reviews, compilations, and attestation. It is important to understand how assurance and attestation work together to improve the quality of financial information available to stakeholders.