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This session with Professor For hat focuses on differentiating between the AICPA attestation standard and the auditing standard, both of which are forms of attestation. The goal is to distinguish between them and understand how assurance and attestation are related. Assurance involves a CPA providing an opinion on financial statements to help decision-makers make informed decisions and improve the quality of information. Earlier modules covered reviews, compilations, and reviews of public companies' quarterly reports. Now, the focus is on understanding attestation within the context of assurance services.