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In this session, Professor For Hat discusses meta Station engagement, focusing on distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service that aims to provide opinions on financial statements to help decision-makers make better decisions. This session explores different types of attestation, such as reviews and compilations, and emphasizes the importance of understanding how assurance and attestation work together. The goal is to improve the quality of information available to decision-makers.