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This session with Professor Hat focuses on understanding and distinguishing the AICPA attestation standard from auditing standards. Attestation is a form of assurance service, and it is important to differentiate it from other forms of attestation. Assurance involves a CPA giving an opinion on financial statements to help decision-makers make better decisions. This session will cover assurance services, reviews, compilations, and the role of assurance in improving the quality of information available to stakeholders.