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In performing nnaudit inaccordance with GAA8.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 oinoumstonoem, 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 />w Ewa|updo the appropriateness of accounting policies used and the reasonableness of significant <br />accounting eobmabae made by monogament, an well as evaluate the overall presentation of the <br />financial statement. <br />* Conclude vvhathor, in our judgment, there are conditions or evanbs, considered in the aggrogete, that <br />raise mubebanUe| doubt about HRP Construction |nc.'u ability to continue as o going concern fora <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 vvaidentified during the audit. <br />� � ^�� <br />Og"f�, <br />����� �--_" <br />Crowe LLP <br />Indianapolis, Indiana <br />�� <br />