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This session focuses on meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service, differentiating it from other forms of attestation is key. Assurance involves professionals like CPAs giving opinions on financial statements to help decision-makers make better decisions. This session will also cover reviews, compilations, and assurance, highlighting how assurance and attestation work together to improve the quality of information available to decision-makers.