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In performingonaudit inaccordance with G/AS.we: <br />* Exercise professional judgment and maintain professional skepticism throuQhouttheaudit <br />w Identify and assess the risks of material misstatement of the financial statement, whether due to fraud <br />orerror, and design andporfonnemditonouadureanaaponmivetothoeehoka.8uohpnzceduraeinn|uda <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 oirounnsbencee, but not for the purpose of expressing on opinion on the <br />effectiveness ofHFlp Construction |no.'a internal control. According|y, no such opinion is expressed. <br />m Evaluate the appropriateness of accounting policies used and the reasonableness of significant <br />accounting emUmobse made by monegemont, as well as evo|uohs the uvensU 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 |nc.'s ability tocontinue ao o going 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 control —related matters <br />that vweidentified during the audit. <br />C� �r�r=' ^�'�^� <br />Crowe LLP <br />Indianapolis,Indiana <br />2 <br />