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This session with Professor For Hat focuses on meta station engagement, distinguishing the AICPA Attestation Standard from auditing standard. Attestation is a form of assurance service where professionals like CPAs give opinions on financial statements to help decision-makers. The goal is to differentiate attestations from other assurance services and understand how assurance and attestation work together. This is part of the assurance service module, following reviews and compilations of financial information, and now focusing on attestation for improved decision-making.