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In this session, Professor Hat discusses meta Station engagement and distinguishes between the AICPA attestation standard and the auditing standard. Attestation is a form of assurance, but it is important to differentiate it from other attestation services. This topic is part of the assurance service module, which also includes reviews and compilations. Assurance involves a CPA giving an opinion on financial statements to help decision-makers make better decisions and improve the quality of information available.