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In this session, we will focus on distinguishing the AICPA attestations standard from the auditing standard, both types of attestation services. This is part of the assurance service module, where we have already looked at reviews, compilations, and public company reports. Assurance involves a CPA providing an opinion on financial statements to help decision-makers make better decisions. This session will explore how assurance and attestation work together to improve the quality of information available to users.
