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This session led by Professor for Hat focuses on understanding and distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service provided by professionals like CPAs to give opinions on financial statements for better decision-making. Other types of attestation services include reviews and compilations, with the goal of improving the quality of information available to decision-makers. The session aims to explore how assurance and attestation services complement each other in providing valuable insights for decision-making.