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This session with Professor Hat focuses on meta station engagement, distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance, and the goal is to differentiate it from other attestation services. This is part of the assurance service module, which includes reviews, compilations, and now attestation. Assurance involves a CPA giving an opinion on financial statements to help decision-makers make better decisions. Assurance and attestation go hand in hand in improving the quality of information available.