Which of the following would be a consideration in planning a sample for a test of subsequent cash receipts?
a) preliminary judgments about materiality levels
b) The amount of bad debt write-offs in the prior year
c) The size of the intercompany receivable balance
d) The auditor's allowable risk of assessing control risk is too low
This solution determines which statement would be a consideration in planning a sample for a test of subsequent cash receipts.