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In performingonaudit }naccordance with GAA8.we: <br />w Exercise professional judgment and maintain professional skepticism throughout the audit <br />w Identify and assess the risks of material misstatement of the financial statement, whether due to fraud <br />orerror, and design and perform audit procedures responsive tothose risks. Such procedures include <br />examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. <br />w Obtain an understanding of internal control relevant to the audit in order to design audit procedures that <br />are appropriate in the uiruumotonoes, 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 />w Evaluate the appropriateness of accounting policies used and the reasonableness of significant <br />accounting estimates made by nnonaQement, 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 mubetonUm| doubt about HRP Construction |nc.'oobUitv bocontinue gmagoing concern for <br />reasonable period of time. <br />We are required hzcommunicate with those charged with governance regarding, among other matters, the <br />planned scope and timing ofthe audit, significantaudit findings, and certain internal matters <br />that we identified during the audit. <br />C� y1� <br />r��� ���� <br />Crowe LLP <br />Indianapolis, Indiana <br />0 <br />