190308AuCtteePaper3Annex1GTExternalAnnualPlan2018-19

This document contains a draft external audit plan for the Cairngorms National Park Authority for the financial year ending 31 March 2019. The plan details the audit's approach, including materiality levels (performance materiality at 75%, planning materiality at 2% of operating expenditure), significant risks (fraud in revenue and expenditure, management override of controls), and the audit's scope, which considers the Authority a smaller body. The plan also outlines the key deliverables, timeline, and responsibilities of both the Authority and the auditors, Grant Thornton UK LLP, in accordance with Audit Scotland’s guidance. Specific attention will be paid to the recoverability of advance balances and the implementation of new accounting standards (IFRS 9 and IFRS 15).