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In performingonaudit inaccordance with GAAG.we: <br />* Exercise professional judgment and maintain professionalsthroughout the audit. <br />w 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 circumstances, but not for the purpose of expressing on opinion on the <br />effectiveness ofHRP Construction |nc'a inbanla| control. A000nding(y, no such opinion is expressed. <br />* Evaluate the appropriateness of accounting policies used and the reasonableness of significant <br />accounting aoUmabse mode by manogemant, 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 oggragote, that <br />raise substantial doubt about HRP Construction |nc.'aobU|b/ to continue as a 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 ofthe audit, signMfioantaudit findings, and certain internal control —related matters <br />that vveidentified during the audit. <br />LrF <br />Crowe LLP <br />Indianapolis, Indiana <br />011 <br />