[Verse 1] When a client needs some comfort but not audit's full embrace CSRE twenty-four hundred shows us the review's place Limited assurance dancing with inquiry and analysis Not the reasonable certainty that audit promises [Chorus] Review engagements, limited light Inquiry and analytical sight Negative assurance, that's our way "Nothing came to our attention" is what we say CSRE guide, twenty-four hundred strong Moderate assurance all along [Verse 2] We're not testing every detail like auditors would do Just asking management questions and comparing what we knew Analytical procedures show us trends and variations But we're not digging deeper with substantive confirmations [Chorus] Review engagements, limited light Inquiry and analytical sight Negative assurance, that's our way "Nothing came to our attention" is what we say CSRE guide, twenty-four hundred strong Moderate assurance all along [Verse 3] The engagement letter sets the stage for what we will provide Management representations help us see the other side Independence still matters though the work is not as deep Professional skepticism is a standard we still keep [Bridge] Audit says "we believe it's fairly stated" Review says "nothing made us question what's presented" One's positive assurance, one's negative stance Different levels of the assurance dance [Chorus] Review engagements, limited light Inquiry and analytical sight Negative assurance, that's our way "Nothing came to our attention" is what we say CSRE guide, twenty-four hundred strong Moderate assurance all along [Outro] When full audit's not needed but some comfort's still required CSRE twenty-four hundred gets the job that's desired Limited but valuable, professional and true That's the review engagement coming through
← Other Assurance and Related Services | Compilation Engagements - CSRS 4200 Basics →