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This session with Professor for Hat focuses on meta station engagement and distinguishing the AICPA attestation standard from the auditing standard. Both forms of attestation aim to provide assurance, with assurance being a service where a CPA gives an opinion on financial statements to help decision-makers make better decisions. The session will cover various aspects of assurance services, such as reviews, compilation, and attestation for publicly traded companies' quarterly reports. This discussion will help clarify the differences between different types of attestation services.