An audit plan details the nature, extent, and timing of audit procedures to be performed. Match the statements with the terms that best describe them: (Each letter can be used multiple times, once, or not at all.)

- A. B. C. D. Deciding to test 38 samples instead of 15 samples.- A. B. C. D. Deciding to perform confirmations rather than inspecting documents.- A. B. C. D. Performing testing in December rather than October.- A. B. C. D. Performing a substantive analytic instead of a substantive test of details.A.NatureB.TimingC.NatureD.Extent