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This session focuses on meta Station engagement, specifically distinguishing the AICPA attestation standard from auditing standard. Both are forms of attestation, but the goal is to differentiate them from other attestation services. This falls under the assurance service module, which includes reviews and compilations. Attestation involves professionals, like CPAs, giving opinions on financial statements to help decision-makers make better decisions. Assurance and attestation work together to improve the quality of information available to stakeholders.