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In this session, Professor Hat discusses meta station engagement, focusing on distinguishing the AICPA Attestation Standard from the Auditing Standard. Both are forms of attestation, but it is important to differentiate between them. This topic is part of the assurance service module, which includes reviews, compilations, and attestation. Assurance is a service where a CPA gives an opinion on financial statements to help decision-makers make better decisions, ultimately improving the quality of information available.