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Welcome to the session with Professor for Hat. In this session, we will focus on meta-station engagement, specifically distinguishing the AICPA attestation standard from auditing standard. This is part of the assurance service module, looking at different types of attestation such as reviews and compilations. The goal is to improve the quality of information in financial statements for better decision-making. Assurance services involve CPAs giving opinions on financial statements, ensuring accuracy and reliability. It is important to understand how assurance and attestation work together in this context.