Given the significant management judgment required in estimating the $45 million allowance for doubtful accounts, the auditors concluded that <inherent risk> was high for this account balance.

4,500万ドルの貸倒引当金の見積りに重要な経営者の判断が必要とされることから、監査人はこの勘定残高の<固有リスク>は高いと結論付けた。