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Welcome to the session with Professor Forhat! Today, we are focusing on meta-station engagement and distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service where we need to differentiate it from other forms. This is part of the assurance service module, which includes reviews and compilations. Assurance involves a CPA providing an opinion on financial statements to help decision-makers improve their decision-making process. Let's explore how assurance and attestation fit together.