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hperforming anaudit inaccordance with GAA8we: <br />° Exercise professional judgment and maintain professional skepticism throughout the audit. <br />° Identify and assess the risks of material misstatement of the financial statement, whether due to fraud <br />or error, and design and perform audit procedures responsive bothose risks. Such procedures <br />include exomnining, on o test basia, evidence regarding the amounts and diao|oaunse in the financial <br />statement. <br />° Obtain an understanding of internal control relevant to the audit in order to design audit procedures <br />that are appropriate in the oincunnotanneo, but not for the purpose of expressing on opinion on the <br />effectiveness of HRP Construction Inc.'s internal control. Accordingly, no such opinion is expressed. <br />° Evaluate the appropriateness of accounting policies used and the reasonableness of significant <br />accounting estimates mode by monogamant, as well as evaluate the overall presentation of the <br />financial statement. <br />We are required to communicate with those charged vvith governance negonding, among other matters, <br />the planned scope and timing of the audit, significant audit findinga, and certain internal control -related <br />matters that weidentified during the audit. <br />� <br />��rv°g ��wxCrowe LLP <br />Indianapolis, Indiana <br />ig <br />