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This session focuses on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service conducted by professionals like CPAs to provide opinions on financial statements for better decision-making. This session is part of the assurance service module, following discussions on reviews and compilations. Assurance and attestation are closely related, and understanding how they fit together is essential for improving the quality of financial information.