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This session by Professor Forhat focuses on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but the goal is to differentiate them from other attestation services. This is part of the assurance service module, which also includes reviews, compilation, and assurance services for decision-makers to make better financial decisions based on professional opinions about financial statements. Assurance and attestation are related services that work together to improve the quality of information available to decision-makers.
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