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The session will focus on meta-attestation engagement, specifically distinguishing the AICPA attestation standard from auditing standards. The goal is to differentiate attestation from other forms of assurance services. Assurance is when a CPA provides an opinion on financial statements to help decision-makers make informed choices. This session is part of the assurance service module, covering reviews, compilations, and now attestation. The aim is to understand how assurance and attestation are related and how they improve the quality of financial information for decision-making.