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In this session, Professor Hat discusses meta-station engagement, focusing on distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but it is important to differentiate between them and other attestation services. This falls under the assurance service module, which includes reviews, compilations, and reviews of publicly traded companies' quarterly reports. Assurance involves a professional, like a CPA, providing an opinion on financial statements to help decision-makers make informed decisions and improve the quality of information available.
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