When planning an audit, which of the following statements is false?

Group of answer choices

A-When panning the audit the auditor must consider that he/she is an advocate for the client

B-The auditor will develop an overall audit strategy for conducting the audit. This will help the auditor to determine what resources are needed to perform the engagement

C-An audit plan is more detailed than the audit strategy

D-Basically, the audit plan should consider how to conduct the engagement in an effective and efficient manner