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This session is focused on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance, and it's important to differentiate it from other attestation services. Assurance involves a professional like a CPA providing an opinion on financial statements to help decision-makers make better choices. This session is part of the assurance service module, which also covers reviews, compilations, and assurance of public companies' reports. The goal is to understand how assurance and attestation work together to improve the quality of information available to decision-makers.