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In this session, Professor For Hat discusses meta station engagement focusing on distinguishing the AICPA attestation standard from auditing standard. The main goal is to differentiate attestation from other forms of attestation within the assurance service module. Assurance service involves CPAs giving opinions on financial statements to aid decision-making and improve the quality of information available. The session also covers reviews, compilations, and reviews of publicly traded companies' quarterly reports. Assurance and attestation are interconnected concepts that complement each other in the accounting profession.