191206AuCtteePaper5AAGTExternalAuditPlanCover

This document contains the Cairngorms National Park Authority's 2019/20 external audit plan. It outlines the key challenges and risks for the year's audit, and proposes the work Grant Thornton, the external auditors, will undertake. The Audit and Risk Committee is asked to review the plan and agree to the proposed audit fee of approximately £11,000. The final fee will be confirmed at the next committee meeting in March 2020.