220211AuCtteePaper1Annex1ExAuditPlanCoverDraft2022

This document contains a draft external audit plan for the Cairngorms National Park Authority's financial year ending 31 March 2022. Prepared by Grant Thornton, the plan outlines the audit's scope, approach, and timeline, which is risk-based and will conclude by February. It details the responsibilities of both the auditors and the Park Authority, highlighting key areas of risk, such as management override of controls and fraud in expenditure and revenue. The plan also addresses matters concerning independence, communication, and compliance with relevant standards and regulations. The audit fees are discussed, along with the process for assessing going concern and accounting estimates. Finally, the document notes recent auditing developments and their impact on the audit.