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In performing anaudit inaccordance with G/AS.we: <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 to those risks. Such procedures include <br />examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. <br />° Obtain an understanding of internal control relevant to the audit in order to design audit procedures that <br />are appropriate in the cinoumstanoes, but not for the purpose of expressing an opinion on the <br />effectiveness rfHRP Construction Inc.'o internal control. Acoonding|y, no such opinion is expressed. <br />° Evaluate the appropriateness of accounting policies used and the naeeonob|eneoe of significant <br />accounting estimates made by monegemant, as well as evaluate the overall presentation of the <br />financial statement. <br />w Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that <br />raise substantial doubt about HRP Construction |nc.'oability tocontinue oma going concern for a <br />reasonable period oftime. <br />We are required to communicate with those charged with governance regarding, among other matters, the <br />planned scope and timing of the audit, significant audit findings, and certain internal control —related matters <br />that woidentified during the audit. <br />�� �w�, <br />K � �' <br />�_ ~_"K� <br />Crowe LLP <br />Indianapolis, Indiana <br />2. <br />