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In this session, we will be looking at meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but we need to differentiate them. This is part of the assurance service module, where we have already covered reviews, compilations, and reviews of publicly traded companies' quarterly reports. Now, we will be focusing on attestation and how it fits with assurance. Assurance is a service where a CPA gives an opinion on financial statements to help decision-makers make better decisions and improve the quality of information available.