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In this session, Professor Hat discusses the difference between AICPA attestation standards and auditing standards. Both are forms of attestation, but it is important to distinguish between them. This topic is part of the assurance service module, which includes reviews, compilations, and attestation. Assurance is a service where a CPA provides an opinion on financial statements to help decision-makers make better decisions. It is important to understand how assurance and attestation work together.