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This session will focus on meta Station engagement, specifically differentiating between the AICPA attestation standard and the auditing standard. Both are forms of attestation, but it is important to distinguish them. This is part of the assurance service module, which also includes reviews and compilations. Assurance involves professionals, like CPAs, providing opinions on financial statements to help decision-makers. This session will explore how assurance and attestation work together to improve the quality of information available for decision-making.