[Verse 1] Beyond the numbers on the page There's a story to engage Sustainability and compliance too Need attestation through and through Management makes their claims so bold But assurance must be told Independent eyes must verify What the reports exemplify [Chorus] A-S-A-E thirty-three-fifty guides the way Standards for attestation every day Reasonable or limited scope Subject matter gives us hope Evidence and criteria clear Non-financial truth we hear A-S-A-E thirty-three-fifty shows the path For attestation's aftermath [Verse 2] First identify the subject matter Is it suitable, does it chatter Measurable and complete it must be Objective for all to see Criteria should be available Relevant and reliable Established frameworks lead the dance GRI and SASB enhance [Chorus] A-S-A-E thirty-three-fifty guides the way Standards for attestation every day Reasonable or limited scope Subject matter gives us hope Evidence and criteria clear Non-financial truth we hear A-S-A-E thirty-three-fifty shows the path For attestation's aftermath [Bridge] Risk assessment comes to play Material misstatement's way Planning procedures, testing too Evidence collection's due Carbon footprints, safety scores Diversity that law explores Every claim needs verification Through professional investigation [Verse 3] Reasonable assurance high Limited assurance why Different levels, different tests Different reports suggest Opinion or conclusion state The findings we relate Positive or negative form Keeps the reporting warm [Final Chorus] A-S-A-E thirty-three-fifty guides the way Standards for attestation every day Reasonable or limited scope Subject matter gives us hope Evidence and criteria clear Non-financial truth we hear Sustainability's new age Needs attestation on the stage [Outro] Beyond the ledger, beyond the books Non-financial forward looks With standards strong and testing true Attestation sees us through
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