[Verse 1] When clients hand you numbers in a box No audit trail, no testing of the blocks You're not detecting fraud or giving views Just organizing data they produce The compilation standard four-two-hundred Says gather, sort, but don't get wonder-stunned [Chorus] No assurance given, that's the key C-S-R-S keeps you liability-free Compile and organize, but never verify State your limitations, don't certify Four-two-hundred framework, crystal clear Preparation only, make that crystal here [Verse 2] Client information flows your way Raw transactions from their business day You format statements, make them readable But accuracy's not your credible The practitioner must clearly state in writing No opinion flows from your financial sighting [Chorus] No assurance given, that's the key C-S-R-S keeps you liability-free Compile and organize, but never verify State your limitations, don't certify Four-two-hundred framework, crystal clear Preparation only, make that crystal here [Bridge] Independence isn't required here Unlike assurance work you hold so dear Document your process, source and method But analytical procedures? Forget it Each page must warn the reader true "No assurance provided" stamped by you [Verse 3] Knowledge of the business helps you spot When numbers seem peculiar or distraught Professional judgment guides your compilation But stops before any validation If something's obviously wrong, you'll note But investigation's not what you wrote [Chorus] No assurance given, that's the key C-S-R-S keeps you liability-free Compile and organize, but never verify State your limitations, don't certify Four-two-hundred framework, crystal clear Preparation only, make that crystal here [Outro] Compilation engagements, boundaries defined Organize the data, but don't cross the line
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