The auditor planned to examine the general ledger data for the year and perform a series of tests, e$.$g$.,$ verify DR $=$ CR$,$ reperform summarization of accounts, and test for duplicate entries, by transferring the data needed into an audit laptop and then performing the analysis in audit software. Before extracting the data from the client's system, the auditor will need to determine all of the following except

The record layout

The validity of each data item

The data contained in each field in the record

The data file format, e$.$g$.,$ ASCII or dBASE