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In performing anaudit inaccordance with GAA8.we: <br />° Exercise professional judgment and maintain professional skepticism throughout the audit. <br />* Identify and assess the risks ofmaterial misstatement ofthe financial statement, whether due iofraud <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 onunderstanding ofinternal control relevant tothe audit inorder todesign audit procedures that <br />are appropriate in the o\nzumstancae, but not for the purpose of expressing an opinion on the <br />effectiveness of HRP Construction Inc.'s internal control. Accordingly, no such opinion is expressed. <br />• Evaluate the appvophoban000 of accounting policies used and the reasonableness of significant <br />accounting estimates made by manogament, as well as evaluate the overall presentation of the <br />financial statement. <br />* Conclude whsdhar, in our judgment, there are conditions or evento, considered in the aggregote, that <br />raise oubetenUo| doubt about HRP Construction |nc.'oability tocontinue omogoing concern for o <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 ofthe audit, significant audit findings, and certain internal control -related matters <br />that weidentified during the audit. <br />~~_� m *�, <br />K � �~� � <br />-_" <br />CrowaLLP <br />Indianapolis, Indiana <br />April 11.2O23 <br />2. <br />