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This session with Professor Hat focuses on meta station engagement, specifically distinguishing the AICPA attestation standard from auditing standard. Both are forms of attestation, but it is important to differentiate them. This is part of the assurance service module, where reviews and compilations have been discussed previously. Now, the focus is on attestation and how it fits with assurance. Assurance involves professionals like CPAs giving opinions on financial statements to help decision-makers make better decisions. The goal is to improve the quality of information available.