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REPORT OF INDEPENDENT AUDITORS (CONTINUED) <br />that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute <br />assurance and therefore is not a guarantee that an audit conducted in accordance with generally <br />accepted auditing standards will always detect a material misstatement when it exists. The risk of not <br />detecting a material misstatement resulting from fraud is higher than for one resulting from error, as <br />fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of <br />internal control. Misstatements are considered material if there is substantial likelihood that, <br />individually or in the aggregate, they would influence the judgment made by a reasonable user based <br />on the financial statements. <br />In performing an audit in accordance with generally accepted auditing standards, we: <br />■ Exercise professional judgment and maintain professional skepticism throughout the audit. <br />■ identify and assess the risks of material misstatement of the financial statements, whether due <br />to fraud or error, and design and perform audit procedures responsive to those risks. Such <br />procedures include examining, on a test basis, evidence regarding the amounts and disclosures <br />in the financial statements. <br />+ Obtain an understanding of internal control relevant to the audit in order to design audit <br />procedures that are appropriate in the circumstances, but not for the purpose of expressing <br />an opinion on the effectiveness of the Company's internal control. Accordingly, no such <br />opinion is expressed. <br />■ Evaluate the appropriateness of accounting policies used and the reasonableness of significant <br />accounting estimates made by management, as well as evaluate the overall presentation of <br />the financial statements. <br />■ Conclude whether, in our judgment, there are conditions or events, considered in the <br />aggregate, that raise substantial doubt about the Company's ability to continue as a going <br />concern for a reasonable period of time. <br />We are required to communicate with those charged with governance regarding, among other <br />matters, the planned scope and timing of the audit, significant audit findings, and certain internal <br />control related matters that we identified during the audit. <br />16(ut LLL <br />Carmel, Indiana <br />January 21, 2025 <br />2 <br />