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This session with Professor Forhat focuses on understanding and differentiating between the AICPA Attestation Standard and Auditing Standard. Both are forms of attestation, but we need to distinguish one from the other. This falls under the assurance service module, which includes reviews, compilations, and attestation. Assurance is a service where a CPA provides an opinion on financial statements to help decision-makers make better decisions. The goal is to improve the quality of information available.
