In comparison with the detailed audit plan of the independent auditor who is engaged to audit the financial statements of a large publicly held company, the audit client's comprehensive internal audit plan is

More detailed although it covers fewer areas than are normally covered by the independent auditor.

More detailed and covers areas that normally are not considered by the independent auditor.

Less detailed and covers fewer areas than are normally considered by the independent auditor.

Substantially identical to the audit plan used by the independent auditor because both consider substantially identical areas.