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This session with Professor Hat focuses on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but the goal is to differentiate them from other attestation services. This is part of the assurance service module, which also covers reviews, compilations, and assurance for public company reports. Assurance involves a CPA providing an opinion on financial statements to help decision-makers make better choices. The session aims to explore how assurance and attestation work together to improve the quality of financial information.