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In this session, Professor For Hat discusses Meta Station Engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service that aims to differentiate from other attestation services. This session is part of the assurance service module, which includes reviews, compilations, and attestation for public companies' quarterly reports. Assurance is a service provided by professionals, like CPAs, to give opinions on financial statements for better decision-making. The focus is on improving the quality of information available for decision-makers.