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This session discusses meta Station engagement, distinguishing the AICPA attestation standard from auditing standard. Attestation is a form of assurance service where professionals like CPAs give opinions on financial statements to aid decision-making. This session is part of the assurance service module, covering reviews, compilations, and attestation. It aims to clarify the distinction between attestation and other forms of assurance services. Assurance service helps improve financial statement quality for informed decision-making.