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This session by Professor Hat focuses on meta station engagement, distinguishing between the AICPA station standard and auditing standard. Both are forms of attestation, but the goal is to differentiate AICPA's station from other types of attestation. This falls under the assurance service module, which also covers reviews and compilations. Assurance involves professionals like CPAs providing opinions on financial statements to aid decision-making and enhance information quality. This session will explore how assurance and attestation are interconnected.
