When performing a test of details on revenue using an audit data analytic, the auditor gathers a listing of all sales invoices and cash receipts received during the year. When the data is received, which of the following will be included in preparing the data?
a) testing the numerical sequence of invoices
b) examining the general IT controls over the revenue cycle
c) calculating the expected amount of revenue for the year
d) determining if the cash receipts agree to the invoice amounts