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In this session, Professor For Hat discusses the difference between the AICPA attestation standard and the auditing standard, both of which are forms of attestation. The focus is on distinguishing attestation from other assurance services to improve the quality of financial statements for decision-makers. This session is part of the assurance service module, which also covers reviews, compilations, and assurance in relation to devastation. Professor For Hat explains the distinction between AICPA attestation and auditing standards, highlighting the importance of assurance services in enhancing financial statement quality for better decision-making.
