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Hello and welcome to the session with Professor Hat. We will be discussing meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service where professionals like CPAs give opinions on financial statements to help decision-makers. This session is part of the assurance service module, which also covers reviews and compilations. Understanding the difference between attestation and other assurance services is crucial for better decision-making.