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Hello and welcome to the session with Professor for hat. We will be focusing on meta station engagement and distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance, and we need to differentiate it from other attestation services. This is part of the assurance service module, where we have already covered reviews and compilations. Now we will delve into attestation and how it relates to assurance. Assurance is a service where a CPA provides an opinion on financial statements to help decision-makers make better decisions. In essence, assurance improves the quality of information available.