Completing the Audit (COTA): Below is the letter, need to know what info I should add with examples? Obtain a written representation letter from management and evaluate for completeness (Hint: There are other issues to consider here, too.)

We are providing this letter in conjunction with your audit of the financial statements of Advanced Network Associates, Inc. for the year ended December 31, 2021 for the purpose of expressing an opinion. We confirm that we are responsible for the fair presentation of our financial position, results of operations, and cash flows in accordance with generally accepted accounting principles. The representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement. We confirm to the best of our knowledge and belief, as of January 25,2022 , the following representations made to you during your audit: 1. The financial statements referred to above are fairly presented in conformity with generally accepted accounting principles accepted in the United States of America. 2. We have made available all financial records and related data and minutes for meetings of the board of directors. 3. We have no plans or intensions at this time to enter into any transactions that may materially affect the carrying value or classification of our assets. 4. There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements. 5. No events have occurred subsequent to the balance sheet date that would require adjustments to, or disclosures in the financial statements. We are providing this letter in conjunction with your audit of the financial statements of Advanced Network Associates, Inc. for the year ended December 31, 2021 for the purpose of expressing an opinion. We confirm that we are responsible for the fair presentation of our financial position, results of operations, and cash flows in accordance with generally accepted accounting principles. The representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement. We confirm to the best of our knowledge and belief, as of January 25,2022 , the following representations made to you during your audit: 1. The financial statements referred to above are fairly presented in conformity with generally accepted accounting principles accepted in the United States of America. 2. We have made available all financial records and related data and minutes for meetings of the board of directors. 3. We have no plans or intensions at this time to enter into any transactions that may materially affect the carrying value or classification of our assets. 4. There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements. 5. No events have occurred subsequent to the balance sheet date that would require adjustments to, or disclosures in the financial statements