190308AuCtteePaper3AAGTExternalAuditPlancover

This document contains the 2018/19 Audit Plan for the Cairngorms National Park Authority. It outlines the key challenges and risks for the year's audit and details the work Grant Thornton, the external auditor, will undertake. The Audit and Risk Committee is asked to review the plan, consider Audit Scotland's plan, and approve the audit fee. Grant Thornton was appointed as the external auditor for five years in 2017 and their audit plan is included as an annex.