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This session with Professor For Hat focuses on distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but they need to be differentiated. This is part of the assurance service module, which includes reviews, compilations, and attestation. Assurance involves a professional (such as a CPA) giving an opinion on financial statements to help decision-makers make better decisions. The goal is to improve the quality of information available.