Responsibility for managing the audit programme rests with the audit team leader.
B.
The audit plan describes the arrangements for a set of one or more audits planned for a specific time frame and directed towards a specific purpose.
C.
Once agreed, the audit plan is fixed and cannot be changed during the conducting of the audi.
D.
The audit programme describes the arrangements for a set of one or more audits planned for a specific time frame and directed towards a specific purpose.
E.
The audit plan describes the activities and arrangements for an audit.
F.
The audit programme describes the activities and arrangements for an audit.
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