Can you explain how the risk assessment and the audit plan related?

risk assessment is critical to the conduct of all financial statement audits.and this is not a default concept. 

Audit process should define the areas of the risk and then to clarify the weakness points found, as well as the method and procedures to mitigate the risk, to really get Net Risk less than the Gross risk at the beginning.

Effective planning of an audit is essential to ensure that auditors on the areas of greater risk and carry out their audits efficiency.