difference between audit plan and audit strategy?

Could someone please help me differentiate between the two.

For instance, in the June 2009 question 1 part a) it asks about the sections in an audit strategy document. I thought strategy meant the scope, timing and direction of audit, which would therefore include stuff like the relevant financial reporting or legal framework, the no. of locations to be tested, whether we are going to rely on internal or external parties, the timing of communication with mgt and those charged with governance, preliminary materiality levels set for planning purposes, selection of the engagement teams, etc etc

but in the answer it says understanding the entity’s environment, understanding the accounting and internal control systems, risk and materiality, the nature, timing and extent of audit procedures (which should be in the audit plan right?!?!) and co-ordination, supervision and review of audit work.
Could someone please explain to me why this is the answer?

and then in the December 2009 paper, question 1 part a, they ask what the audit plan will include, which the answer states as:
(1) a description of the nature, timing and extent of planned risk assessment procedures sufficient to assess the risks of material misstatement (but shouldn’t risk assessment be made before even the audit strategy was created – first assess risk then go on to the audit strategy and plan right?)

(2) a description of the nature, timing and extent of planned further audit procedures at the assertion level for each material class of transactions, account balance and disclosure. (why is it further audit procedures? isn;t the audit plan by definition a more detailed version of the audit strategy which includes the nature, timing and extent of audit procedures to be performed in order to reduce audit risk to a acceptably low level??)

Please help me with this! I have been going crazy trying to understand this area for the last month!!!!

Thanks