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This session with Professor Hat focuses on distinguishing the AICPA attestation standard from the auditing standard in terms of meta station engagement. Attestation is a form of assurance service where a CPA provides an opinion on financial statements to help decision-makers make better decisions. This session is part of the assurance service module, which also includes reviews and compilations of financial information for public companies. Assurance and attestation work together to improve the quality of information available for decision-making.