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Professor Fort is here to guide us through understanding meta station engagement, particularly in distinguishing the AICPA attestation standard from auditing standards. This session is part of the assurance service module, where we have explored reviews and compilations in the past. Now, we are focusing on attestation and how it relates to assurance services. Assurance involves a CPA providing an opinion on financial statements to help decision-makers make informed choices and improve the overall quality of information available.