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In this session, we will focus on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Attestation is a form of assurance, and we need to differentiate it from other attestation services. This is part of the assurance service module, which also covers reviews and compilations. Assurance involves a professional, like a CPA, giving an opinion on financial statements to help decision-makers make better decisions. When looking at attestation, we need to understand how assurance and attestation work together to improve the quality of information available.
