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This session with Professor Forhat focuses on meta-attestation engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. The goal is to differentiate attestation from other assurance services, such as reviews and compilations. Assurance involves a CPA providing an opinion on financial statements to help decision-makers make informed decisions. This session will explore how assurance and attestation work together to improve the quality of information available to stakeholders.