I took the liberty of looking to see if you had asked any related questions earlier. It seems you received help from another expert about what you reported to be EITC claims. I did not know the content of the exam, or who was operating it, until reviewing earlier questions.
Since the audit is being managed by a revenue agent, and not a Special Agent (CID - the gold shield), you are likely not targeted criminally. I still wouldn't respond directly or represent yourself in the exam.
I answered your original question, and the related one about a "tax promoter audit" before reading what another expert had advised.
I'm uncomfortable expanding the scope of my response, since you have received what I believe to be accurate, quality advice on the subject. Our site does offer a second opinion option, but when you split your follow up questions up, it's hard to respond.
I hope you will consider my opinion regarding your audit. I disagree with the notion of responding to this yourself, but my opinion is consistent with that previously provided.
Thanks again for using Just Answer. Please rate my response with positive feedback to close out your request. I'mCustomer