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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 where a CPA gives an opinion on financial statements for better decision-making. This session is part of the assurance service module, covering reviews, compilations, and attestation for public companies' quarterly reports. Assurance and attestation work together to enhance financial statement quality and aid decision-makers.