190308AuCtteePaper3Annex1GTExternalAnnualPlan2018-19

This document contains the Cairngorms National Park Authority's external audit plan for the financial year ending 31 March 2019. The plan outlines the audit's approach, which is risk-based and follows International Standards on Auditing and the Audit Scotland Code of Audit Practice. Key areas of focus include financial sustainability and governance, with attention paid to revenue and expenditure risks, including fraud. The audit will also consider the Authority's roles in various partnerships and projects, ensuring the recoverability of advance payments. The document details the audit timeline, deliverables, fees, and the responsibilities of both the Authority and the auditors. New accounting standards (IFRS 9 and IFRS 15) are also discussed, along with their potential impact on the Authority's financial reporting.