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This session with Professor Forhat focuses on understanding and distinguishing the AICPA attestation standard from auditing standards. Attestation is a type of assurance service where a CPA provides an opinion on financial statements to aid decision-making. The session explores how assurance and attestation work together to enhance the quality of information available to decision-makers. It covers different types of attestation services, including reviews and compilations, and their importance in the assurance process for publicly traded companies.