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This session will focus on meta-attestation engagement, specifically differentiating the AICPA attestation standard from the auditing standard. Meta-attestation is a form of attestation that needs to be distinguished from other types of attestation. It is part of the assurance service module, along with reviews and compilations. Assurance is a service where a CPA gives an opinion on financial statements to help decision-makers make better decisions. The session will explore how assurance and attestation fit together to improve the quality of information available.