[Verse 1] When the audit's clean but there's something more to say An emphasis paragraph shows the proper way Material matters that are properly disclosed But users need attention where their focus should be posed Independence stays intact, opinion remains the same Just highlighting what's important in this accounting game [Chorus] Emphasis matters, draw their eyes Other information, scrutinize Read and compare, identify Inconsistencies that might arise EOM paragraphs, clearly stated Other info obligations navigated [Verse 2] Going concern uncertainties need emphasis today Subsequent events that happened after year-end's way Related party transactions of significant size Key audit matters when required by the guidelines Place it right after the opinion paragraph ends Before the basis section, that's where emphasis extends [Chorus] Emphasis matters, draw their eyes Other information, scrutinize Read and compare, identify Inconsistencies that might arise EOM paragraphs, clearly stated Other info obligations navigated [Verse 3] Annual reports contain more than financial statements Management discussion, sustainability commitments Other information that accompanies the core Read it all and compare, that's what we're looking for Material inconsistencies must be addressed Misstatements of fact cannot be left unredressed [Bridge] Read, compare, and evaluate Nothing should be left to fate If management won't make the change Other information section, rearrange Withdraw from the engagement if you must Professional standards, always trust [Chorus] Emphasis matters, draw their eyes Other information, scrutinize Read and compare, identify Inconsistencies that might arise EOM paragraphs, clearly stated Other info obligations navigated [Outro] From emphasis to other info responsibilities CPA standards guide our capabilities Clear communication, that's our goal Professional judgment plays its role
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