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This session 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 provides 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 for publicly traded companies. Assurance services aim to improve the quality of information available for decision-making.