Vita Zitkauskas, the Senior on the Audit of Magna International

Vita Zitkauskas, the senior on the audit of Magna International, was explaining how audit strategy and audit plans have an impact on tests of controls and substantive procedures. She
Made two statements:
Which statements were true, if any?

A) (i) only
B) (ii) only
C) both (i) and (ii)
D) neither (i) or (ii)