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In this session, Professor For Hat discusses the differences between the AICPA attestation standard and the auditing standard. Both are forms of attestation, but it is important to distinguish them from each other. This topic is part of the assurance service module, which also covers reviews and compilations. Assurance is a service where a CPA provides an opinion on financial statements to help decision-makers make better decisions. This session will explore how assurance and attestation work together to improve the quality of financial information.