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Welcome to the session with Professor Hat. We will focus on meta Station engagement, specifically differentiating the AICPA Attestation Standard from the auditing standard. Both are forms of attestation, but we need to distinguish one from the other. This is part of the assurance service module, where we have already covered reviews and compilations, including public company quarterly reports. Now, we will delve into attestation and its relationship with assurance. Assurance is a service provided by professionals like CPAs to give opinions on financial statements, aiding decision-making by improving information quality.
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