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In this session, Professor for Hat discusses the differences between AICPA attestation standards and auditing standards. Attestation is a form of assurance service where a professional like a CPA gives an opinion on financial statements to help decision-makers. This is part of the assurance service module and involves distinguishing attestation from other forms of assurance. Previous topics covered include reviews and compilations, as well as review of publicly traded companies' reports. Assurance and attestation are closely related, aiming to improve the quality of information available for decision-making.
