Test 10 – Part 6 – 141

Questions 141-143 refer to the following report.

INDEPENDENT AUDITOR’S REPORT

Board of Directors and Stockholders

Prime Services, Inc.

We have audited the financial statements (listed in Appendix A) of Prime Services, Inc. for the period last year. The financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on (141) _____ financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we (142) _____ and perform the audit to obtain reasonable assurance about whether the financial statements are free of material statements. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Prime Services, Inc. for the period mentioned above and (143) _____ with generally accepted accounting principles.

Sheridan & Spencer