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　　Which of the following would be a consideration in planning a sample for a test of subsequent cash receipts?
　　a.The size of the intercompany receivable balance.
　　b.Preliminary judgments about materiality levels.
　　c.The auditor's allowable risk of assessing control risk is too low.
　　d.The amount of bad debt write-offs in the prior year.
　　Answer:B
　　Choice "B" is correct. When planning a sample for a test of subsequent cash receipts, the auditor should consider preliminary judgments about materiality levels.
　　Choice "d" is incorrect. The amount of bad debt write-offs in the prior year is not a consideration in planning for a sample for a test of subsequent cash receipts. A test of subsequent cash receipts is performed to assess the valuation of customer/trade accounts receivable.
　　Choice "a" is incorrect. The size of the intercompany accounts receivable balance is not a consideration in planning a sample for a test of subsequent cash receipts. Intercompany accounts receivable are eliminated upon consolidation and do not impact the valuation of accounts receivable.
　　Choice "c" is incorrect. The auditor's allowable risk of assessing control risk too low relates to tests of controls and is not a consideration in planning for a sample for a test of subsequent cash receipts. A test of subsequent cash receipts is a substantive test of details.