[Verse 1] When clients need some comfort but not the full parade Review engagements offer what CSRE twenty-four hundred made Limited assurance through inquiry and tests Analytical procedures put doubts to rest Nothing came to our attention, negative conclusions flow Plausible but not certain, that's the scope we know [Chorus] Review, compile, agree upon the facts CSRE, CSRS, get your standards packed SOC reports for service controls tight Attestation standards make the non-financial bright Limited, no assurance, or procedures defined Other services dancing through the auditor's mind [Verse 2] Compilation work means forty-two hundred applies No assurance given, just organize and crystallize Management's information becomes statements clean Accountant's skill transforms the raw data scene Independence not required, involvement stays minimal Professional competence keeps the output clinical [Chorus] Review, compile, agree upon the facts CSRE, CSRS, get your standards packed SOC reports for service controls tight Attestation standards make the non-financial bright Limited, no assurance, or procedures defined Other services dancing through the auditor's mind [Bridge] Agreed procedures spell out exactly what to do Factual findings only, no opinions breaking through Client specifies the scope, we execute with care Report what we discovered, nothing more to share [Verse 3] SOC One for financial reporting controls SOC Two for security, availability goals SOC Three for general use, public consumption ready Attestation expands beyond financials steady Sustainability metrics, compliance declarations Non-financial subjects need professional validations [Chorus] Review, compile, agree upon the facts CSRE, CSRS, get your standards packed SOC reports for service controls tight Attestation standards make the non-financial bright Limited, no assurance, or procedures defined Other services dancing through the auditor's mind [Outro] From negative assurance to factual reports Professional services of all different sorts Each engagement type serves its unique role Other assurance services make the practice whole
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