SEC Filings

AMSURG CORP filed this Form 8-K/A on 11/12/1997
Entire Document
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                          INDEPENDENT AUDITORS' REPORT
Board of Directors and Stockholders
The Endoscopy Center, Inc.
Independence, Missouri
     We have audited the accompanying balance sheets of The Endoscopy Center,
Inc. as of December 31, 1995 and 1996, and the related statements of earnings
and retained earnings and cash flows for the years then ended. These financial
statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these financial statements based on
our audits.
     We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatements. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinion.
     In our opinion, such financial statements present fairly, in all material
respects, the financial position of The Endoscopy Center, Inc. as of December
31, 1995 and 1996 and the results of its operations and its cash flows for the
years then ended in conformity with generally accepted accounting principles.
Nashville, Tennessee
October 7, 1997