The engagement team is performing substantive analytical procedures to achieve a low level of evidence relating to interest expense. In order to increase the precision of the expectation, the team utilised disaggregated data. The team determined that there was financial and non$-$financial information available that could be utilised in developing the expectation, and that there was a plausible and predictable relationship between that financial and non$-$financial information and the interest expense account.

What step would the team perform before concluding that the expectation can be developed with sufficient precision to identify a material misstatement?

A: Inquire with the client on the information used and use the same information in performing the substantive analytical procedure.

B: Obtain the client's calculation and use this to retest the mathematical accuracy.

C: Determine the ability to obtain corroborating evidence to support differences above the threshold.

D: Establish the reliabilty of the financial and non$-$financial data used to develop the expectation.