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In this session, Professor Forhat discusses meta-station engagement, focusing on distinguishing the AICPA attestation standard from the auditing standard. The goal is to differentiate attestation from other forms of assurance services, such as reviews and compilations, to improve the quality of financial statements for decision-makers. Assurance involves professionals like CPAs giving opinions on financial statements to aid decision-making. The session explores how assurance and attestation work together to enhance the credibility and reliability of financial information.
