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This session with Professor Hat focuses on meta Station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance, aiming to differentiate it from other attestation services. Assurance services, like attestation, involve a CPA providing an opinion on financial statements to improve decision-making. The session explores assurance and attestation, reviewing various assurance services like reviews and compilations before delving into attestation.