[Verse 1] When public interest entities call our name Seven-oh-one demands we play the game Those matters that required significant attention Deserve disclosure, not silent retention The boardroom whispers, the sleepless nights Judgment calls that kept us burning lights [Chorus] K-A-M spells out the key Areas that shareholders need to see Seven-oh-one makes it clear Seven-oh-five when problems appear Qualified, adverse, or disclaimer's weight Material misstatements seal the fate [Verse 2] Estimate uncertainty haunts the books Valuation models get second looks Revenue recognition schemes gone wrong Management bias singing siren songs Each paragraph tells the story true Of audit risks we wrestled through [Chorus] K-A-M spells out the key Areas that shareholders need to see Seven-oh-one makes it clear Seven-oh-five when problems appear Qualified, adverse, or disclaimer's weight Material misstatements seal the fate [Bridge] Pervasive issues change the game Disclaimer when we can't obtain Sufficient evidence to stand Clean opinion slips from hand But qualified saves the day When specific areas drift astray [Verse 3] Going concern raises red flags high Emphasis paragraphs amplify Other information inconsistent Our responsibility persistent Communication bridges the gap Between auditors and stakeholder map [Chorus] K-A-M spells out the key Areas that shareholders need to see Seven-oh-one makes it clear Seven-oh-five when problems appear Qualified, adverse, or disclaimer's weight Material misstatements seal the fate [Outro] Public interest entities beware Transparency demands we share The audit story, risks and all Professional judgment stands tall
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