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Inherent Risk Assessment by Assertion

Identifies inherent risks at the assertion level (Existence, Completeness, etc.) for specific accounts.

Analyze the inherent risks for the {account_balance} account in the {industry} sector. For each assertion (Existence, Completeness, Valuation, Rights & Obligations), rate the risk as Low, Medium, or High and provide a specific scenario that could lead to a material misstatement.

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