CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper | 11/02/22

CAIRNGORMS NATION­AL PARK AUTHORITY

AUDIT & RISK COMMITTEE

FOR DECISION

Title: ²⁰²¹⁄₂₂ EXTERN­AL AUDIT PLAN

Pre­pared by: JOHN BOYD, GRANT THORNTON

Pur­pose

This paper presents the draft final plan for the audit of the ²⁰²¹⁄₂₂ annu­al report and accounts.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Agree the final extern­al audit plan for the extern­al audit of the ²⁰²⁰⁄₂₁ annu­al report and accounts; b) Note the fee for the audit will be resolved fol­low­ing final audit pre­par­at­ory review as set out in the plan;

Exec­ut­ive Summary

1. The plan for the audit of the ²⁰²⁰⁄₂₁ fin­an­cial state­ments and annu­al report has been agreed between the extern­al audit man­ager and seni­or officers. The plan is presen­ted at Annex I to this paper.

2. At this stage in the year, pre­lim­in­ary review work is being under­taken by the extern­al audit team. The out­come of this work will help estab­lish the appro­pri­ate fee pro­pos­al with­in the audit fee band set by Audit Scot­land. This final fee will be com­mu­nic­ated to the com­mit­tee in due course.

3. The audit plan is presen­ted to the Com­mit­tee for con­sid­er­a­tion and approv­al, in line with the timetable for the audit pro­cess set out on page 5 of the plan.

Dav­id Cameron 31 Janu­ary 2022 davidcameron@​cairngorms.​co.​uk

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