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This session with Professor for Hat discusses meta station engagement, focusing on distinguishing the AICPA attestation standard from the auditing standard. Various forms of attestation are explored, with an emphasis on differentiating them from one another. Assurance services, such as providing opinions on financial statements, are defined to help decision-makers make informed choices. This session is part of the assurance service module, following previous discussions on reviews and compilations. The goal is to understand how assurance and attestation work together to enhance the quality of information available to stakeholders.