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This session focuses on understanding and distinguishing the AICPA attestation standard from auditing standard. Attestation is a form of assurance service where a professional like a CPA gives an opinion on financial statements to help decision-makers. The goal is to improve the quality of information for better decision-making. This topic is part of the assurance service module and we will explore how assurance and attestation work together. The session covers reviews, compilations, and attestation of publicly traded companies' quarterly reports.