What is the main difference between an audit program and an audit plan?

An audit program outlines the activities and arrangements for a particular audit, while an audit plan provides an overarching framework for a series of audits with specific timelines and purposes

An audit program outlines the overarching framework for a series of audits with specific timelines and purposes, while an audit plan outlines the activities and arrangements for a particular audit

An audit program outlines policies, procedures, or requirements for reference in audit evidence comparison, while an audit plan provides an overarching framework for a series of audits with specific timelines and purposes