Glorious Gouda, noting: "HC acquired the trademark from another company six years ago. The trademark must of course be tested for impairment every year. HC management's assumption about future revenue growth is important as it positively affects the estimated fair market value of the trademark for Glorious Gouda. Another audit team member is reviewing the royalty rate for this trademark. This trademark alone constitutes 15 percent of the total assets on HC's balance sheet. Which response below best characterizes the risk of material misstatement at the assertion level within this account?