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This session will focus on meta-station engagement, specifically distinguishing between the AICPA attestation standard and the auditing standard. Both are forms of attestation, but the goal is to differentiate AICPA attestation from other types. This is part of the assurance service module, which includes reviews, compilations, and attestation. Assurance is a service where a CPA gives an opinion on financial statements to help decision-makers make better decisions, improving the quality of information available.