Which financial document would an auditor most likely rely on when determining preliminary judgment about materiality?

The auditor's preliminary judgment about materiality is significantly influenced by the entity's annualized interim financial statements. These statements provide a snapshot of the company's financial position and performance over a specific period, which is crucial for the auditor to assess the scale and significance of potential misstatements.

In determining materiality, auditors focus on relevant quantitative and qualitative factors. The interim financial statements typically include key figures such as revenue, expenses, assets, and liabilities, all of which help the auditor gauge what might be considered material to stakeholders. By reviewing these documents, the auditor can establish benchmarks and thresholds for materiality based on actual financial performance instead of relying solely on estimates or previous audit experiences.

While the other options have their significance in the auditing process, they do not provide the essential quantitative data or holistic view of the company's financial standing that the interim financial statements do. For example, anticipated sample sizes and internal control questionnaires relate more to audit procedures rather than materiality assessments. The management representation letter, while important for confirming management's assertions, does not inherently offer a basis for the auditor's materiality judgment. Consequently, the annualized interim financial statements are the primary resource for forming preliminary judgments about materiality.