The auditor shall develop an audit plan that shall include a description of all the following except:

A) The nature, timing and extent of the planned direction and supervision of engagement team members and the review of their work

B)The nature, timing and extent of all planned audit procedures that are required to be carried out, as determined under CAS 305

C)The nature, timing and extent of planned further audit procedures at the assertion level, as determined under CAS 330

D)The nature, timing and extent of planned risk assessment procedures, as determined under CAS 315