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This session with Professor Hat focuses on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service that involves giving an opinion on financial statements to help decision-makers make better decisions. This session is part of the assurance service module, which also covers reviews, compilations, and assurance in general. The goal is to understand how assurance and attestation fit together to improve the quality of financial information.