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This session with Professor For Hat focuses on meta-station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service aimed at providing opinions on financial statements to aid decision-makers in making better decisions. The session delves into different types of attestation services, including reviews, compilations, and public company quarterly report reviews. The goal is to understand how assurance and attestation work together to improve the quality of financial information.