Explanation:

- Audit Plan: A high-level strategy that outlines the approach, scope, and objectives of the audit. It guides the execution of the audit.

- Audit Note: These are records or working papers made by the auditor during the audit. They help in documenting observations and findings.

- Audit Programme: This is a detailed set of instructions listing steps to be followed while conducting the audit. It breaks down the audit plan into specific tasks for the team.

- Audit Control: Measures put in place to ensure the audit process is effective and risks are managed.

An audit program is typically a component or a detailed plan within a broader audit plan. 

The audit plan outlines the overall strategy and objectives for the audit,

while the audit program provides the specific procedures and steps to be followed. 

hence audit program is correct as question says the auditor plans out the whole of audit work not whole Audit 

option3