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This session focuses on differentiating between AICPA attestation standards and auditing standards. Attestation is a type of assurance service where professionals like CPAs provide opinions on financial statements to help decision-makers. The goal is to improve the quality of information. This session is part of the assurance service module and will cover reviews, compilations, and attestations for public companies. Assurance and attestation are closely related in providing services for financial statement users to make informed decisions.