Oakes LLP has been BlueRock's auditors for several years. During the risk assessment stage of the current year's audit planning, Oakes has assessed inherent risk and control risk for the accounts receivable account for each assertion as follows: * Accuracy, valuation, and allocation - Inherent risk = High; Control risk = High Rights and obligations - Inherent risk = Low; Control risk = Low Completeness - Inherent risk = Low; Control risk = Low From the dropdown menu provided, complete the table below and determine the appropriate audit approach for accounts receivable at the assertion level. Account Assertion Inherent Risk Accounts receivable - accuracy, valuation, and allocation Accounts receivable - rights and obligations Accounts receivable - completeness Control Risk Overall Risk Assessment Detection Risk Audit Approach