audit programme vs plan

audit programme and plan both are nouns.

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

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

audit programme: 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 programme include program, programme.

audit programme (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 programme (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