According to ISO 19011:2018, clause 6.3.2, the audit plan is a document that provides the basis for agreement regarding the conduct of the audit. The audit plan should include the following information1:

•the audit objectives, scope and criteria

•the audit team members and their roles and responsibilities

•the audit schedule, including the date, time and location of each audit activity

•the expected time and duration of meetings and interviews

•the allocation of appropriate resources to critical areas of the audit

•the identification of the audit client and the auditee

•the identification of the guides and observers, if any

•the documents and records to be reviewed before and during the audit

•the audit methods and tools to be used

•the audit language and terminology

•the audit report content, format, distribution and expected completion date

•the risk to achieving audit objectives and the contingency plan, if any

Therefore, the issue which is not expected to be included in the audit plan is C, expectations of the organisation’s management. This issue is not relevant to the conduct of the audit, as the audit is based on the audit criteria, not on the management’s expectations. The management’s expectations may be considered during the audit initiation or the audit programme management, but they are not part of the audit plan.