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This session with Professor Hat focuses on understanding the differences between AICPA attestation standards and auditing standards. The goal is to distinguish attestation from other assurance services, such as reviews and compilations. Assurance services involve a CPA providing an opinion on financial statements to help decision-makers make informed choices. This discussion is part of the assurance service module, which covers a range of services including reviews of publicly traded companies' reports. The aim is to clarify the role of assurance in improving the quality of information available to decision-makers.