Audit plan is listing of audit procedures that the auditor believes are necessary to accomplish the objectives of the audit.
　　Audit strategy outlines the scope of the audit engagement.
　　Instructor’s Tips:
　　Audit plan follows development of the audit strategy, but they are closely interrelated and may overlap some time.
　　Audit strategy gives you a general idea of what auditor will do of the audit engagement, while audit plan provides more specific procedures based on the strategy.
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