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This session with Professor H focuses on meta-attestation engagement, specifically distinguishing the AICPA attestation standard from the auditing standard. The focus is on differentiating attestation from other forms of assurance services, such as reviews and compilations. Assurance services involve a CPA giving an opinion on financial statements to help decision-makers make better choices. This session is part of the assurance service module, exploring how assurance and attestation work together to enhance the quality of financial information.