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This session focuses on meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance that needs to be distinguished from other forms. Assurance services involve professionals like CPAs giving opinions on financial statements to help decision-makers make better decisions. This is part of the assurance service module, covering reviews, compilations, and attestation for public companies' reports. Assurance and devastation are interconnected, and understanding them helps improve the quality of information available for decision-making.