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This session with Professor Ford focuses on distinguishing the AICPA attestation standard from the auditing standard. Attestation is a type of assurance service that helps improve the quality of financial statements, allowing decision-makers to make better decisions. The session will cover reviews, compilations, and public company quarterly reports, highlighting the importance of assurance and how it relates to attestation. Assurance services provided by CPAs aim to give opinions on financial statements for improved decision-making.