Adelaide Valley Wines (AVW) is a large wine producer located in South Australia. AVW produces high quality wines that have won numerous awards. It has recently changed its production process to introduce a new improved wine bottle cap that allows the wine to continue to develop in the bottle, and overcomes previous concerns that it was having with "corking", whereby air was getting into its wines through problems with the corks and causing some of its premium bottles of red wine to be undrinkable. As a result, it has started to export its premium red wine into the US export market, with prices set in US dollars. The following table summarises data extracted from the financial reports of AVW for the 2022 and 2021 financial years:

 REQUIRED: For accounts receivable and inventory explain why each account has been identified as having high risk and identify the key financial statement assertion at risk for each account.

Sales Accounts Receivable Provision for doubtful debts Inventories - Raw Materials Inventories - Work in Progress Inventories - Finished Goods Net Profit 2022 (Unaudited) $000 198,278 58,500 (2,700) 48,699 24,714 106,914 35,770 2021 (Audited) $000 153,676 37,324 (2,450) 48,417 23,510 73,642 31,225