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This session will focus on meta-attestation engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. It is a form of assurance service, where a CPA gives an opinion on financial statements to help decision-makers. This is part of the assurance service module, which also includes reviews and compilations, and will help in understanding how assurance and attestation fit together. The goal is to improve the quality of information available for decision-making.