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In this session, Professor Hat discusses meta station engagement, distinguishing between the AICPA's attestation standard and auditing standard. Attestation is a form of assurance service aimed at improving decision-making by providing opinions on financial statements. The session explores different types of attestation services, including reviews, compilations, and audits for publicly traded companies. The goal is to understand how assurance and attestation work together to enhance the quality of information available to decision-makers.