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This session with Professor Hat focuses on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. The goal is to differentiate attestation from other forms of assurance services, such as reviews and compilations. Assurance services involve CPAs giving opinions on financial statements to help decision-makers make better decisions. This session will further explore how assurance and attestation services intersect and contribute to improving the quality of information available for decision-making.