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This session with Professor For Hat focuses on understanding and distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service aimed at providing opinions on financial statements to help decision-makers. This session is part of the assurance service module, which also covers reviews and compilations. The goal is to differentiate attestation from other forms of assurance services and explore how assurance and attestation work together to improve the quality of information available to decision-makers.