Risk assessment worksheet: assertions mapped to FS line items

Create a risk assessment matrix for {client_name}.

Inputs:
- FS line items / TB mapping: {fs_line_items}
- Business & industry risks: {business_risks}
- Fraud considerations: {fraud_considerations}
- Entity-level controls summary: {entity_level_controls}
- Materiality: {materiality}

Output:
1) Matrix table: FS line item, Significant? (Y/N), Assertions, Inherent risk (L/M/H), Control reliance? (Y/N), Planned procedures.
2) Rationale notes for high-risk areas.
3) Linkage: risks → procedures (ensure each significant risk has a response).
4) Items requiring specialist involvement (IT, valuation, tax).

Ask for missing inputs only if needed to complete the matrix.