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In this session, Professor Forhat discusses meta Station engagement and distinguishes the AICPA attestation standard from the auditing standard. Attestation is a form of assurance service where professionals like CPAs give opinions on financial statements to help decision-makers make better decisions. This session is part of the assurance service module, focusing on reviews, compilations, and attestation for publicly traded companies. Assurance and attestation work together to improve the quality of information available to decision-makers.