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In this session, Professor Hat discusses meta station engagement, focusing on distinguishing the AICPA attestation standard from the auditing standard. Attestation is a type of assurance service provided by CPAs to give opinions on financial statements for better decision-making. This session is part of the assurance service module, covering reviews, compilations, and attestation for public companies' quarterly reports. The goal is to understand how assurance and attestation work together to improve the quality of financial information.