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In this session, Professor Hat discusses meta Station engagement, focusing on distinguishing the AICPA attestation standard from the auditing standard. Attestation is a type of assurance service where a CPA provides an opinion on financial statements to help decision-makers make better choices. This session is part of the assurance service module, covering reviews, compilations, and attestation. Understanding the difference between assurance and attestation is crucial for improving the quality of financial information.