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In performing anaudit inaccordance with GAA8.we: <br />• Exercise professional judgment and maintain professional skepticism throughout the audit. <br />* Identify and assess the risks ofmaterial misstatement ufthe financial statement, whether due bofraud <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 statement. <br />• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that <br />are appropriate in the oincumnotonuwo, 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 />° Evaluate the appropriateness of accounting policies used and the reasonableness of significant <br />accounting omtimnobau made by menagmment, as well as evaluate the overall presentation of the <br />financial statement. <br />° Conclude whether, in our judgment, there are conditions orevents, considered |nthe aggregate, that <br />raise substantial doubt about HRP Construction |nc.'n ability bocontinue mna going concern for a <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 vveidentified during the audit. <br />LL' <br />Crowe LLP <br />Indianapolis, Indiana <br />2. <br />