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This session focuses on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but it is important to differentiate between them. This is part of the assurance service module, which also includes reviews and compilation. Assurance involves a professional, like a CPA, giving an opinion on financial statements to help decision-makers make better decisions. The goal is to improve the quality of information available.
