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D is corrent because the auditor must determine which differences are material and which are not so to determine the size and nature of the sample. 
A is incorrect because a consideration of bad debt write-offs in the prior year has no apparent benefit in planning a test of this year’s subsequent cash receipts.
B is incorrect because testing subsequent cash receipts is often used as a substantive procedure and the risk of assessing control risk too low relates to internal control.
C is incorrect because the size of the intercompany receivable balance is not likely to affect the planning of a test of subsequent cash receipts which ordinarily will emphasize cash receipts of year-end receivables.