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In this session, the Professor discusses meta station engagement, focusing on distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service, where a CPA provides an opinion on financial statements to help decision-makers make better decisions. This session is part of the assurance service module, which also covers reviews and compilations of publicly traded companies' quarterly reports. Assurance and attestation are closely related, as assurance services aim to improve the quality of information available for decision-making.
