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This session with Professor Hat focuses on distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but it is important to distinguish between them and other attestation services. This is part of the assurance service module, which includes reviews, compilations, and attestation for public companies. Assurance involves professionals like CPAs giving opinions on financial statements to help decision-makers make better decisions and improve the quality of information available.
