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In this session, Professor Hat discusses meta station engagement, distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but it is essential to differentiate the two. This topic is part of the assurance service module, which also covers reviews and compilations. Assurance services involve a CPA providing an opinion on financial statements to help decision-makers make better decisions, ultimately improving the quality of information available. Assurance and attestation go hand in hand, and understanding these concepts is crucial in the field.
