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This session with Professor Hat focuses on the differences between the AICPA attestation standard and the auditing standard, both forms of assurance services. The goal is to differentiate attestation from other assurance services like reviews and compilations. Assurance involves a professional, like a CPA, providing an opinion on financial statements to aid decision-making. This session is part of the assurance service module, exploring how assurance and attestation work together to enhance the quality of financial information for decision-makers.
