Complicated pattern-matching in Perl

Hello,

I am currently upgrading a huge ColdFusion5 project (over 1000 ColdFusion pages) to ColdFusion8, and have the following problem:
In ColdFusion5, you can specify a query like:

<CFQUERY Name="query1" DataSource="ds">
    select *
      from test
     where name="something"
       and type="test"
</CFQUERY>

Double-quoted SQL strings are allowed in CF5.

But in ColdFusion8, only single quoted SQL strings are accepted, so the above must be changed to:

<CFQUERY Name="query1" DataSource="ds">
    select *
      from test
     where name='something'
       and type='test'
</CFQUERY>

I want to use a perl script to run through all the files to find out where double-quoted strings are used in <cfquery> tag, but this is trickier than I thought because there might be other tags nested in <cfquery>...</cfquery> such as <cfif>, which might legitimately have double-quoted strings as attributes, such as:

<CFQUERY Name="query1" DataSource="ds">
    select *
      from test
     where name='something'
     <cfif typeIsSet = "true">
       and type='test'
     </cfif>
</CFQUERY>

Cases like this should NOT strike an alarm.

So, in English, I want to find out if there are double-quoted strings used within <cfquery> tags, which are NOT attributes of another tag.

Could some Perl Regexp guru give me a hand here?