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This session is about meta Station engagement, specifically distinguishing the AICPA attestation standard from auditing standard. Attainment is a form of attestation, and we need to differentiate it from other types. It is part of the assurance service module, which includes reviews, compilations, and assurance services for financial statements. Assurance is when a CPA gives an opinion on financial statements to help decision-makers make better decisions, improving the quality of information available.