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Welcome to the session with Professor For Hat where we will be focusing on meta Station engagement. The goal is to distinguish the AICPA attestation standard from auditing standard, both forms of attestation. This is part of the assurance service module, which includes reviews, compilations, and now attestation. Assurance is when a CPA provides an opinion on financial statements to help decision-makers make better choices. We will explore how assurance and attestation fit together and improve the quality of information available.