[Verse 1] Independent auditor takes the stage tonight CAS two hundred sets our fundamental sight Reasonable assurance is the golden thread Material misstatements we must intercept [Chorus] Two-four-zero fraud detection calls Three-one-five assess the risks in corporate halls Three-two-zero materiality's our guide Three-three-zero responds when dangers hide Five hundred series gathers proof we need Seven hundred series plants the final seed [Verse 2] Planning materiality sets the benchmark high Performance materiality helps us qualify Four-five-zero evaluates what we have found Substantive procedures keep us audit-sound [Chorus] Two-four-zero fraud detection calls Three-one-five assess the risks in corporate halls Three-two-zero materiality's our guide Three-three-zero responds when dangers hide Five hundred series gathers proof we need Seven hundred series plants the final seed [Verse 3] Five-twenty analytical procedures shine Five-thirty sampling draws the testing line Five-forty estimates need careful inspection Five-fifty related parties need protection [Bridge] Five-sixty subsequent events unfold Five-seventy going concern we're told Five-eighty written reps must be secured Six hundred group audits well-assured [Verse 4] Seven-oh-one key audit matters state Seven-oh-five modifications communicate Seven-oh-six emphasis paragraphs declare Seven-twenty other information we prepare [Final Chorus] Unmodified opinions when the books are clean Qualified when limitations intervene Adverse when misstatements overwhelm Disclaimer when we cannot take the helm [Outro] CAS standards guide our every move In Canada's audit world we prove Professional judgment leads the way External audit saves the day
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