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This session with Professor For Hat focuses on meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but we need to differentiate them from other attestation services. This falls under the assurance service module, which includes reviews, compilations, and public company quarterly reports. Assurance services involve CPAs giving opinions on financial statements to help decision-makers make better choices. The goal is to improve the quality of information available.