Laserfiche WebLink
In performing anaudit inaccordance with GAAVS.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 />m Obtain an understanding of internal control relevant to the audit in order to design audit procedures that <br />are appropriate in the oivcumobonoam, but not for the purpose of expressing on opinion on the <br />effectiveness ofHRP Construction |nc.'n internal control. Acoording|y, no such opinion is expressed, <br />* Evaluate the appropriateness of accounting policies used and the reasonableness of significant <br />accounting estimates made by menagemant, as well as evaluate the overall presentation of the <br />financial statement. <br />° Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that <br />raise substantial doubt about HRP Construction |nu.'s ability tocontinue asegoing concern 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 contro�-related matters <br />that we identified during the audit. <br />� ��� <br />K � L. y� <br />-_.~_" <br />CnnweLLP <br />Indianapolis,iana <br />2 <br />