210203 Au Cttee Paper 4 AA DRAFT Ext Audit Plan

This document contains a draft external audit plan for the Cairngorms National Park Authority (CNPA) for the financial year ending 31 March 2021. Prepared by Grant Thornton, the plan outlines the audit's methodology, which includes assessing risks of misstatement, focusing on financial sustainability and governance, and using a risk-based approach. Key risks identified include fraud in revenue and expenditure recognition, management override of controls, and the impact of Covid-19. The plan details the audit process, timeline, and responsibilities of both the auditors and the CNPA, and highlights planned communications regarding audit findings and emerging issues. The document also includes appendices detailing fees, fraud arrangements, and communications with those charged with governance.