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In this session, Professor Hat discusses meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service where a CPA gives an opinion on financial statements to help decision-makers make better decisions. This session is part of the assurance service module, which includes reviews and compilations of publicly traded companies' reports. The focus is on understanding how assurance and attestation work together to improve the quality of information available to decision-makers.