230621AuCtteePaper5CNPA 22-23 ASM

This document contains an audit strategy memorandum for the Cairngorms National Park Authority for the year ending 31 March 2023. It details Mazars LLP's audit approach, highlighting key risks and the audit team. The memorandum covers the audit's scope, timeline, and planned testing strategies for significant risks like management override of controls and fraud. It also discusses Mazars' commitment to independence and explains the concepts of materiality and misstatements. Finally, it outlines key communication points with the Audit and Risk Committee throughout the audit process.