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This session with Professor Forhat focuses on Meta Station engagement, specifically differentiating the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service where professionals like CPAs provide opinions on financial statements to help decision-makers make informed choices. This session is part of the assurance service module, which also covers reviews, compilations, and assurance for public company reports. The goal is to understand how assurance and attestation work together to enhance financial statement quality.