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In this session, Professor For Hat discusses meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service where a CPA gives an opinion on financial statements to help decision-makers make better decisions. This session is part of the assurance service module, which also covers reviews, compilations, and assurance. Assurance and attestation are closely related, improving the quality of financial information for decision-makers.