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In this session with Professor Hat, we will focus on meta station engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. Both are forms of attestation, but we need to differentiate them from other forms. This is part of the assurance service module, which also covers reviews, compilations, and assurance of public company reports. Assurance involves a CPA providing an opinion on financial statements to help decision-makers make informed decisions and improve the quality of information available.