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This session with Professor Forhat focuses on meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance, and it is important to differentiate it from other attestation services. Assurance services, such as reviews and compilations, involve professionals like CPAs giving opinions on financial statements to help decision-makers make better decisions. The session will also explore how assurance and attestation fit together in the context of improving the quality of financial information.