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In this session, the Professor discusses Meta Station Engagement, specifically distinguishing the AICPA attestation standard from auditing standard. Both are forms of attestation, but the goal is to distinguish one from other attestation services. This is part of the assurance service module, which includes reviews, compilations, and assurance for financial statements. Assurance is when a CPA gives an opinion on financial statements to help decision-makers make better decisions, improving the quality of information available.
