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This session led by Professor Hat focuses on understanding and distinguishing between the AICPA attestation standard and the auditing standard. Both are forms of attestation, but the goal is to differentiate them from other attestation services. This topic is part of the assurance service module, which includes reviews, compilations, and attestation for public companies' quarterly reports. Assurance is when a CPA provides an opinion on financial statements to improve decision-making quality. The session aims to explore how assurance and attestation work together.