[Verse 1] Auditor's desk at midnight, evidence scattered wide Management assertions tested, truth we must decide Reasonable assurance gathered through our systematic quest Now the moment's here to render judgment on what we've assessed [Chorus] Four opinions dancing in the lamplight Unmodified when statements shine so bright Qualified means "except for" this one thing Adverse declares the framework's suffering Disclaimer when we cannot form a view CAS seven hundred guides us through and through [Verse 2] Clean opinion flows like crystal when conformity's complete Material misstatements absent, disclosure standards meet But when exceptions surface in our analytical sweep Qualified opinion beckons, modifications we must keep [Chorus] Four opinions dancing in the lamplight Unmodified when statements shine so bright Qualified means "except for" this one thing Adverse declares the framework's suffering Disclaimer when we cannot form a view CAS seven hundred guides us through and through [Bridge] Pervasive problems poison the whole statement's integrity Adverse opinion thunders when misleading runs too deep Scope limitations strangle our ability to conclude Disclaimer's honest silence when evidence stays crude [Verse 3] Emphasis paragraphs spotlight matters without modification's sting Other information sections where consistency's the king Key audit matters highlighted for the public interest's sake Transparency in reporting, every word a choice we make [Outro] Professional judgment wielding CAS seven hundred's sword Forming opinions cleanly with accountability assured
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