220211AuCtteePaper1Annex1ExAuditPlanCoverDraft2022
Cairngorms National Park Authority
Financial year ending 31 March 2022
Draft External Audit Plan
Audit and Risk Committee
4 February 2022
Contents
| Section | Page |
|---|---|
| Plan overview | 3 |
| Introduction | 4 |
| Audit approach | 5 |
| Materiality | 6 |
| Significant audit risks | 7 |
| Other matters | 9 |
| Audit timeline | 11 |
| Quality and adding value through the audit | 12 |
| Audit Fees | 13 |
| Independence | 14 |
| Appendices | 15 |
| Responsibilities | 16 |
| Communication | 17 |
| Fraud responsibilities | 18 |
| Anti-Money Laundering Arrangements | 19 |
| Accounting estimates and related disclosures | 20 |
| Auditing developments | 21 |
Your key Grant Thornton team members are:
John Boyd
Audit Director
T: 0141 223 6699
E: john.boyd@gt.com
Chetan Patel
Audit Associate
T: 0141 223 0982
E: chetan.patel@gt.com
The contents of this report relate only to the matters which have come to our attention which we believe need to be recorded as part of our audit planning process. It is not a comprehensive record of all the relevant matters, which may be subject to change, and in particular we cannot be held responsible for reporting all of the risks which may affect the organisation or all weaknesses in your internal controls. This report has been prepared solely for your benefit and Audit Scotland (under the Audit Scotland Code of Practice, 2016). We do not accept any responsibility for any loss occasioned to any third party arising out of refraining from acting on the basis of the content of this report, or its use for any other purpose.
(Pages 3 – 22 contain detailed information on the audit plan, which is confidential and cannot be fully reproduced here due to its sensitive nature.)
(Page 23 contains contact information and disclaimers.)