An SEO audit produces more work than any team can do. Strategy is choosing what comes first, what depends on what, and how progress is reported. The articles here cover prioritising SEO work, judging a strategy fairly, what clients should see in SEO reporting, and which changes need sign-off before launch.
The related service is SEO Strategy, which is evidence-led: find where the opportunity actually is, then sequence the work by impact. Articles are written by Dean Cruddace.