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This session with Professor for hat focuses on meta Station engagement, specifically differentiating the AICPA attestation standard from the auditing standard. Attestation is a form of assurance, and the goal is to distinguish it from other forms of attestation. This is part of the assurance service module, which includes reviews, compilations, and attestation. Assurance involves a professional, like a CPA, providing an opinion on financial statements to help decision-makers make better decisions and improve the quality of information available.