[Verse 1] When clients need procedures crystal-specific Not assurance, not opinions, just detective work forensic Three parties at the table with their handshake sealed in ink Practitioner performs exactly what they chose to think [Pre-Chorus] No conclusions drawn, no comfort given Just the facts collected, plainly written [Chorus] AUP - Agreed Upon Procedures Limited scope with findings pure as gold A-U-P - the blueprint they requested Factual results, exactly as we're told No assurance web we're weaving Just procedures they're believing AUP - transparency unfolded [Verse 2] Bank confirmations, inventory counts precise Vouching documents to ledgers, rolling dice with their device Users understand the limitations crystal-clear Distribution restricted to the parties gathered here [Pre-Chorus] Materiality? Not our decision Just perform and list with surgical precision [Chorus] AUP - Agreed Upon Procedures Limited scope with findings pure as gold A-U-P - the blueprint they requested Factual results, exactly as we're told No assurance web we're weaving Just procedures they're believing AUP - transparency unfolded [Bridge] Exception noted here, compliance documented there Calculations verified with methodical care Independence still required, competence intact Professional skepticism for every single fact [Final Chorus] AUP - Agreed Upon Procedures Contracted scope with findings laser-clean A-U-P - no opinions interpolated Just procedures and the truths that we have seen No assurance umbrella spreading Just the facts they're collecting AUP - exactly what they mean [Outro] Three parties, specific procedures Factual findings, that's the key A-U-P engagement features Transparency in harmony
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