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This session focuses on meta Station engagement, specifically distinguishing the AICPA Station standard from the 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 now attestation. Assurance is when a professional, like a CPA, gives an opinion on financial statements to help decision-makers make better decisions and improve the quality of information available.