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This session focuses on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service that aims to provide opinions on financial statements for decision-making. This module covers reviews, compilations, public company quarterly reports, and assurance services. Assurance involves professionals like CPAs giving opinions on financial statements to help decision-makers. The goal is to improve the quality of information available for decision-making.