audit program vs plan

audit program and plan both are nouns.

Word	Noun	Adjective	Verb	Adverb
audit program	Yes	No	No	No
plan	Yes	No	Yes	No

As nouns, plan is a hypernym of audit program; that is, plan is a word with a broader meaning than audit program:

audit program: a listing of audit procedures to be performed in completing an audit
plan: a series of steps to be carried out or goals to be accomplished

Other hypernyms of audit program include program, programme.

audit program (noun)	plan (noun)
a listing of audit procedures to be performed in completing an audit	scale drawing of a structure
	a series of steps to be carried out or goals to be accomplished
	an arrangement scheme

audit program (verb)	plan (verb)
	make plans for something
	have the will and intention to carry out some action
	make or work out a plan for; devise