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This session with Professor Forhat focuses on meta-station engagement, specifically distinguishing between AICPA attestation standards and auditing standards. Meta-station is a form of attestation that needs to be differentiated from other attestation services. This topic is part of the assurance service module, which also includes reviews and compilations. Assurance involves a CPA giving an opinion on financial statements to help decision-makers make better decisions, ultimately improving the quality of information available.