[Verse 1] When the client walks through your office door With boxes full of records and so much more Don't dive in blind, take a step back first Plan your approach before you quench your thirst For answers hiding in the paperwork maze Use systematic methods to cut through the haze [Chorus] SMART information gathering, that's the key Specific, Measurable, Accurate, Reliable, Timely Source it, Sort it, Screen it, Score it too Priority matrix guides you through From primary sources to secondary files Build your evidence base with methodical style [Verse 2] Start with understanding what you really need Define objectives clearly, plant the seed Of focused inquiry, not scattered search Internal controls first, then external research Interview management, review the books Don't miss the forest for accounting looks [Chorus] SMART information gathering, that's the key Specific, Measurable, Accurate, Reliable, Timely Source it, Sort it, Screen it, Score it too Priority matrix guides you through From primary sources to secondary files Build your evidence base with methodical style [Bridge] When gaps appear in your data stream Don't panic or abandon the dream Map what's missing, rank by importance Use professional judgment and performance Substantive testing fills the holes While analytical procedures meet your goals [Verse 3] Document your process, trace your steps Quality control never forgets Cross-reference findings, verify facts Independence matters in your acts Sufficient evidence supports your view Appropriate methods see you through [Chorus] SMART information gathering, that's the key Specific, Measurable, Accurate, Reliable, Timely Source it, Sort it, Screen it, Score it too Priority matrix guides you through From primary sources to secondary files Build your evidence base with methodical style [Outro] Systematic thinking, professional care Information strategy beyond compare CPA standards guide your way Gather smart and save the day
← Quantitative Analysis Techniques | Integrated Decision Framework →