Which of the following statements is inappropriate?

(A) (A) Once the overall audit strategy is established, an audit plan can be developed to address the various matters identified in the overall audit strategy.

(B) (B) The establishment of an overall audit strategy as well as detailed audit plan are not necessarily discrete or sequential process.

(C) (C) Audit Strategy and Audit plan are not inter-related as changes in one may not result in consequential changes to the other.

(D) (D) The Audit plan is more detailed than the Audit Strategy that includes the nature, timing and extent of audit procedures to be performed by engagement team members.