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In this session, we will be examining meta Station engagement, specifically focusing on distinguishing the AICPA attestation standard from the auditing standard. While both are forms of attestation, it is important to differentiate one from the other. This topic is part of the assurance service module, where we have already covered reviews, compilations, and reviews of publicly traded companies' quarterly reports. Assurance is a service provided by professionals like CPAs to give opinions on financial statements, allowing decision-makers to make informed decisions and improve the quality of information available.