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This session is focused on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance that involves giving an opinion on financial statements to help decision-makers make better decisions. The session will explore how assurance and attestation work together to improve the quality of financial information. The previous modules covered reviews, compilations, and reviews of public companies' reports, setting the stage for this deeper dive into attestation services.