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In performing onaudit hnaccordance with G/V\G.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 niroumstoncao, 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 appnophoh*naee of accounting policies used and the naononob|enoeo of significant <br />accounting estimates made by manaQennant, as well as evaluate the overall presentation of the <br />financial statement. <br />^ Conclude xxhethnr, in our judgment, there are conditions or evenhs, considered in the ogQrogedm, that <br />raise substantial doubt about HRP Construction |nc.'aability tocontinue oo a going oonnam for <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 weidentified during the audit. <br />� � w�� <br />C14WE�' <br />�~K=� -~--_= <br />CmwaLLP <br />Indianapolis, <br />2. <br />