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:
Audit strategy details the audit procedures to be used when testing controls and when conducting detailed substantive audit procedures.
The audit plan provides the basis for developing an audit strategy.
Which statements were true, if any?

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