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This session with Professor For Hat focuses on meta Station engagement, specifically distinguishing the AICPA Attestation Standard from the Auditing Standard. Both are forms of attestation, but it is important to differentiate them. This is part of the assurance service module, which also covers reviews, compilations, and assurance for publicly traded companies. Assurance involves a CPA providing an opinion on financial statements to help decision-makers make better choices and improve the quality of information available.