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Welcome to the session with Professor For Hat. In this tutorial, we will focus on meta Station engagement, specifically differentiating the AICPA attestation standard from the auditing standard. Both are forms of attestation, but we need to distinguish them from other attestation types. This is part of the assurance service module which includes reviews, compilations, and audits of public companies' quarterly reports. Assurance is when a CPA provides an opinion on financial statements to help decision-makers make better decisions. Let's explore how assurance and attestation are related and how they improve the quality of information available.