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This session with Professor For Hat focuses on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service that professionals like CPAs provide to give opinions on financial statements for better decision-making. The session covers reviews, compilations, and assurance services for public companies. It aims to clarify the distinction between attestation and other assurance services like auditing. Assurance is about improving the quality of financial information for decision-makers.