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This session with Professor for Hat focuses on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance where professionals like CPAs provide opinions on financial statements to aid decision-making. This is part of the assurance service module, exploring distinctions between different types of attestation services like reviews and compilations. Assurance enhances the quality of information available for decision-makers to make better decisions.