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This session focuses on distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service where professionals like CPAs give opinions on financial statements to help decision-makers make better decisions. The session is part of the assurance service module, which covers reviews, compilations, and attestation for public companies' quarterly reports. The goal is to understand how assurance and attestation work together to improve the quality of information available for decision-making.