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This session with Professor Hat focuses on meta-station engagement, specifically differentiating the AICPA attestation standard from the auditing standard. Both are forms of attestation services, but it's important to distinguish between them. This is part of the assurance service module, which includes reviews, compilations, and now attestation. Assurance is when a CPA provides an opinion on financial statements to help decision-makers make better choices. The goal is to improve the quality of information available.