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Professor Forhat introduces the topic of Meta Station Engagement in this session, focusing on distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service that involves giving an opinion on financial statements to aid decision-making. The session will cover the differences between various attestation services like reviews and compilations, as well as how assurance and attestation work together to ensure the quality of information available to decision-makers.