Described below are situations which have arisen in respect of two unrelated external audit clients of your firm. The year end in each case is 31 December 2023. Millu Ltd (Millu) The management of Millu has refused to provide written representations that -it has provided the auditor with all the relevant information and access as agreed in the terms of the audit engagement; and -all transactions have been recorded and reflected in the financial statements. Kilamia Ltd (Kilamia) On 23 January 2024 Kilamia received a letter from the administrator of Mtasha Ltd (Mtasha), a customer of Kilamia. The letter notified Kilamia that Mtasha had gone into administration on 17 January 2024. At 31 December 2023, Kilamia had an amount due from Mtasha of TZS. 475,000,000 for goods supplied. The directors of Kilamia have refused to make any allowance against the amount due from Mtasha as they are hopeful, they will be able to recover the full amount. On examination of Mtasha' financial statements you have identified that its assets are insufficient to meet the amounts owed to creditors. Kilamia's draft financial statements for the year ended 31 December 2023 show a profit before tax of TZS. 3,750,000,000 and total assets