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In this session, Professor Hat discusses meta Station engagement, specifically distinguishing the AICPA Attestation Standard from the Auditing Standard. Attestation is a form of assurance service, and the goal is to differentiate it from other attestation services. Assurance services, like attestation, aim to improve the quality of financial statements to aid decision-makers. This session is part of the assurance service module, which includes reviews, compilations, and publicly listed company quarterly report reviews. The focus is on understanding how assurance and attestation services work together to enhance decision-making.
