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In this session, Professor Hat discusses meta Station engagement, focusing on distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance services, and the goal is to differentiate it from other attestation services. Assurance services involve a professional, like a CPA, providing an opinion on financial statements to help decision-makers make better decisions. This session is part of the assurance service module and will explore how assurance and attestation are related.