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This session with Professor Hat focuses on meta station engagement, specifically differentiating the AICPA attestation standard from the auditing standard. Attestation is a form of assurance, and the goal is to distinguish it from other attestation services like reviews and compilations. Assurance services, such as those provided by a CPA, involve giving an opinion on financial statements to help decision-makers make better choices. This session aims to explore the relationship between assurance and attestation services to enhance the quality of information available for decision-making.