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