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This session with Professor For Hat covers Meta Station Engagement, focusing on distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but the goal here is to differentiate between the two. This is part of the assurance service module, which includes reviews, compilations, and now attestation. Assurance involves professionals like CPAs giving opinions on financial statements to help decision-makers make better choices and improve the quality of information available.