191206AuCtteePaper5Annex1ExtAuditPlan201920

This document contains an external audit plan for the Cairngorms National Park Authority (CNPA) for the financial year ending 31 March 2020. Prepared by Grant Thornton for the Audit and Risk Committee on 6 December 2019, the plan outlines the audit's scope, methodology, and timeline. Key areas of focus include financial sustainability, governance, and the assessment of significant risks, such as fraud and management override of controls. The audit will adhere to International Standards on Auditing and the Audit Scotland Code of Audit Practice, with regular communication and engagement with the CNPA and Audit Scotland throughout the process. The document also details the responsibilities of both the CNPA and the auditors.