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Strategy Comes First !! This is the simple answer as explained by Mr Hisham , First to define the udit strategy, i.e the overall framework, then make your audit plan to determine the audit scope, nature, timing, and extent of audit details and related procedures. Thank you for the invitation
Well, overall strategy is the mechanism you will use whenever there is a task or audit. Whereas, plan is made every time to do that task / audit. In the plan for a specific audit, e.g., May 2023 you will make a sketch on how you will follow the (overall) strategy.