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This session by Professor For Hat focuses on meta station engagement, specifically differentiating the AICPA attestation standard from the auditing standard. While both are forms of attestation, the goal is to distinguish them from other attestation services. This is part of the assurance service module, which includes reviews, compilations, reviews of publicly traded companies' quarterly reports, and attestation services. Assurance is when a professional like a CPA provides an opinion on financial statements to help decision-makers make informed decisions and enhance the quality of information available.