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 the work Grant Thornton will undertake. The Audit and Risk Committee needs to review the plan, consider comments from Audit Scotland, and agree to the external audit fee. Grant Thornton is the external auditor, appointed for five years, and their plan is included in an annex. The committee will review the plan and agree to it, including the proposed audit fee.