An audit is not be designed to provide absolute assurance that there are no misstatements in your financial statements resulting from errors or irregularities. Your system of internal accounting control should provide assurance, although not absolute assurance, against the possibility of such errors and irregularities. We will furnish to you recommendations about your system of internal accounting control that come to our attention during our audit. We will also furnish our recommendations about other aspects of your operations in which we observe opportunities for improvement.