230621AUCtteePaper5AuditStrategyMemoCoverSheet

This document contains an external audit strategy memorandum for the Cairngorms National Park Authority. It summarizes the external audit work done for the year ending 31 March 2023. The Audit and Risk Committee needs to approve the final audit plan and the audit fee, which is higher than last year due to increased rates across the sector. The plan, detailing the audit approach and key risk areas, is included as an annex.