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This session with Professor Hat focuses on meta Station engagement, specifically distinguishing the AICPA attestation standard from auditing standard. Attestation is a form of assurance, and this session aims to differentiate it from other forms of attestation. It is part of the assurance service module, which includes reviews, compilation, and assurance of public company reports. Assurance involves professionals like CPAs giving opinions on financial statements to help decision-makers make better decisions. Assurance and attestation are closely related, improving the quality of information available.