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This session focuses on meta Station engagement, specifically distinguishing the AICPA station standard from auditing standard. Attestation is a form of assurance service and we need to distinguish it from other attestation services. We have previously looked at reviews, compilations, and reviews of publicly traded companies' quarterly reports. Now, we are revisiting assurance services to understand how assurance and attestation fit together. Assurance involves a CPA providing an opinion on financial statements, helping decision-makers make better decisions and improving the quality of information available.