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The session by Professor Hat focuses on meta-station engagement, specifically differentiating the AICPA Attestation Standard from auditing standard. Both are forms of attestation services, but the goal is to distinguish AICPA Attestation from other forms. This is a part of the assurance service module, which includes reviews, compilations, and attestation. Assurance involves professionals like CPAs providing opinions on financial statements to help decision-makers make better decisions and improve the quality of information available.