[Verse 1]
When clients need more than a compilation done
But full audit services aren't the one
Review engagement steps into the light
CSRE twenty four hundred makes it right
Limited assurance through inquiry
Analytical procedures help us see
We gather evidence but not complete
Negative conclusions make the service neat
[Chorus]
Review, compile, agreed upon too
SOC reports and attestation new
Limited or none, assurance levels clear
From financial statements to controls we steer
CSRE, CSRS, remember the code
Other services on the winding road
[Verse 2]
Compilation under CSRS four two hundred
No assurance given, just statements presented
We prepare and organize what clients provide
No verification, just professional pride
Management's assertions we don't examine
Financial statements without our opinion
Basic service when assurance isn't sought
Professional standards still must be taught
[Chorus]
Review, compile, agreed upon too
SOC reports and attestation new
Limited or none, assurance levels clear
From financial statements to controls we steer
CSRE, CSRS, remember the code
Other services on the winding road
[Bridge]
Agreed upon procedures tell the tale
Specific tests that never fail
Report the findings, factual and true
No conclusions, just what we went through
Sustainability reports need attestation
Non-financial information validation
Environmental claims and social impact
Professional standards keep us exact
[Verse 3]
SOC one focuses on financial controls
Type one, type two, different reporting goals
SOC two looks at security and more
Availability, confidentiality to explore
SOC three for general use distribution
Service organizations need contribution
Controls testing throughout the year
Type two reports make risks disappear
[Chorus]
Review, compile, agreed upon too
SOC reports and attestation new
Limited or none, assurance levels clear
From financial statements to controls we steer
CSRE, CSRS, remember the code
Other services on the winding road
[Outro]
From limited assurance to no assurance at all
Professional services answer the call
Standards guide us through each engagement type
Other services keep our skills ripe