Which of the following best describes the relationship between the audit
strategy, audit plan, and audit programme?

Question

Answer

Audit
plan precedes the audit strategy, and the audit programme replaces the
strategy.

Answer

Audit programme defines the
scope, while the strategy and plan focus on testing.

Answer

Audit
strategy is a checklist, audit plan is high-level, and audit programme is about
timing.

Answer

Audit
strategy sets the direction, audit plan details the approach, and audit
programme operationalizes tasks.

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