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N� / 11 <br />%,, <br />Doe"t-07,1J, <br />A, f,, J � � , I/ <br />To the.Board of Directors and Shareholders <br />of RAM Construction Services of <br />Michigan,ine. and Subsidiaries <br />Report on the Consolidated Financial Statements <br />1vfldik1:: 461r)84 <br />�'1 n <br />2 �4 214,3 iD 1,11' 0 <br />doeii eiii,i c i n <br />We have audited the accompanying consolidated financial statements of RAM Construction Services of <br />Michigan, Inc. and Subsidiaries, which comprise the consolidated balance sheets as of December 3 i, 2017 <br />and 201.6, and the related consolidated statements of earnings, shareholders' equity and cash flows for the <br />years then ended, and the related notes to the consolidated financial statements. <br />Management's Responsibility for the Consolidated Financial Statements <br />Management is responsible for the preparation and fair presentation of these consolidated financial <br />statements in accordance with accounting principles generally accepted in the United States of Arnerica; this <br />includes the design, implementation and maintenance of internal control relevant to the preparation and fair <br />presentation of consolidated Financial statements that are free from material misstatement, whether due to <br />fraud or error. <br />Auditoir'sResponsibility <br />Our responsibifity is to express an opinion on these consolidated financial statements based on our audits. <br />We conducted our audits in accordance with auditing standards generally accepted in the United States of <br />America, Those standards require that we plan and perform the audits to obtain reasonable assurance about <br />whether the consolidated financial statements arefree from material misstatement, <br />An audit involves pertbi-ming procedures to obtain audit evidence about the amounts and disclosures in the <br />consolidated financial statements. The procedures selected depend on the auditors judgment, including the <br />assessment of' the risks of material misstatement of the consolidated financial statements, whether due to <br />fraud or error. in making those risk assessments, the auditor considers internal control relevant to the <br />entity's preparation and fair presentation of the consolidated financial statements in order to design audit <br />procedures that are appropriate in the circurnstances, but not for the purpose of expressing an opinion on the <br />effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also <br />includes evaluating the appropriateness of accounting policies used and the reasonableness of significant <br />accounting estimates made by management, as well as evaluating the overall presentation. of (he consolidated <br />financiaf statements, <br />