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This session will focus on meta Station engagement, specifically distinguishing AICPA attestation standards from auditing standards. Attestation is a form of assurance service where professionals like CPAs give opinions on financial statements to help decision-makers make better choices. This is part of the assurance service module, which includes reviews and compilations for public companies' reports. The goal is to understand how assurance and attestation work together to enhance the quality of information available for decision-making.