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This session focuses on meta station engagement, specifically distinguishing between the AICPA attestation standard and auditing standard. Both are forms of attestation, but it is important to differentiate between them. This is part of the assurance service module, which includes reviews, compilations, and looking at assurance and devastation together. Assurance is a service where a CPA provides an opinion on financial statements to help decision-makers make informed choices and improve the quality of information available.