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This session with Professor Hat focuses on meta Station engagement and distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service that involves giving an opinion on financial statements to help decision-makers. The session explores different types of attestation services, such as reviews and compilations, to improve the quality of information available for decision-making. Assurance and attestation go hand in hand to ensure the accuracy and reliability of financial information.