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In this session, Professor Forhat discusses meta station engagement, focusing on distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but the goal is to differentiate them from other forms of attestation. This is part of the assurance service module, which includes reviews, compilations, and reviews of publicly traded companies' quarterly reports. Assurance involves a CPA giving an opinion on financial statements to help decision-makers make better decisions and improve the quality of information available.