Baker & Baker, CPAs, prepared the following report on the interim financial information of Micro Mini Company. The interim financial information was presented in the first quarterly report for the three-month period ended March 31, 2018. No comparative quarterly information of the first quarter of the prior year was presented. Baker & Baker completed a review on April 15, 2018 in accordance with standards established by the AICPA and found that, to the best of their knowledge, the information was presented in conformity with GAAP. In an audit report dated January 21, 2018, Baker & Baker had given a standard unmodified audit report on Micro Mini's 2017 and 2016 annual financial statements.

Report of Independent Auditors

To the Board of Directors and Stockholders,

Micro Mini Company:

We have made a review of the balance sheet of Micro Mini Company at March 31, 2018, the related statement of income and comprehensive income for the three-month period ended March 31, 2018, and the statement of cash flows for the three-month period ended March 31, 2018, in accordance with standards established by the American Institute of Certified Public Accountants.

A review of interim financial information consists principally of obtaining an understanding of the system for the preparation of the interim financial information, applying analytical review procedures to financial data, and making inquiries to persons responsible for financial and accounting matters.

In our opinion, the accompanying interim financial information presents fairly, in all material respects, the financial position of Micro Mini Company at March 31, 2018, and the results of its operations and its cash flows for the three-month period then ended in conformity with generally accepted accounting principles.

March 31, 2018

Required:

a. Review the report and list, with explanation, the erroneous portions in it.

b. Rewrite the report.