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This session with Professor For Hat focuses on meta Attestation engagement, specifically distinguishing the AICPA Attestation Standard from the auditing standard. The goal is to differentiate Attestation from other forms of assurance services, such as reviews and compilations. Assurance involves professionals like CPAs providing opinions on financial statements to help decision-makers make better decisions. The session aims to explore how assurance and attestation work together to improve the quality of financial information.