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In this session, Professor Hat explores meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance, and the focus is on differentiating it from other attestation services. This is part of the assurance service module, which also includes reviews, compilations, and reviews of publicly traded companies' quarterly reports. The goal is to understand how assurance and attestation work together to provide decision-makers with quality financial statement opinions from professionals like CPAs.