[Verse 1] When a client needs specific work to be done Not an audit or review, something custom built for one They define the procedures, we agree upon the scope No assurance or opinions, just the facts to help them cope [Chorus] A-U-P, Agreed Upon Procedures Do the work, report what we see No assurance, no opinions given Just the findings, factual and free A-U-P, the client's specification Follow steps, document with care Limited use for those who hired us Facts alone is what we share [Verse 2] Three parties in this engagement, let me break it down for you The accountant does the testing, that's the role we're hired to do The engaging party pays us and they set what we will test The specified users get the report, they know the context best [Chorus] A-U-P, Agreed Upon Procedures Do the work, report what we see No assurance, no opinions given Just the findings, factual and free A-U-P, the client's specification Follow steps, document with care Limited use for those who hired us Facts alone is what we share [Bridge] We can't change the procedures once we've agreed Can't provide conclusions that weren't in the deed Distribution is restricted to the parties named Independence may be needed, standards must be maintained [Verse 3] Count the cash or test the contracts, verify the inventory Check compliance with agreements, document each finding's story When exceptions are discovered, we report them as they are No interpretation given, just the facts without a star [Chorus] A-U-P, Agreed Upon Procedures Do the work, report what we see No assurance, no opinions given Just the findings, factual and free A-U-P, the client's specification Follow steps, document with care Limited use for those who hired us Facts alone is what we share [Outro] Factual findings only That's the A-U-P way Specific procedures followed Facts alone is what we say
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