For decision

Title: Extern­al audit update

Cov­er paper pre­pared by: Louise Allen

Report presen­ted by: Tom Reid, Mazars

Pur­pose

To present the report on the audit of the annu­al report and accounts for ²⁰²²⁄₂₃ pre­pared by Mazars.

Recom­mend­a­tions

The Audit and Risk Com­mit­tee is asked to:

a) Con­sider the auditor’s report and findings.

b) In par­tic­u­lar, con­sider the draft man­age­ment rep­res­ent­a­tion let­ter provided with­in the report, and approve it for sig­na­ture by the Account­able Officer.

Over­view

1. The annu­al audit report sets out Maz­ars’ audit con­clu­sions and the find­ings from con­sid­er­a­tion of the wider scope of the audit.

2. It includes com­ment on:

   a) Status of the audit b) Audit approach c) Sig­ni­fic­ant find­ings d) Intern­al con­trol recom­mend­a­tions e) Sum­mary of mis­state­ments f) Com­ment on wider scope g) Draft man­age­ment rep­res­ent­a­tion let­ter h) Draft audit report

Con­clu­sion

1. The report provides a clear and help­ful sum­mary of the con­duct of the audit, the auditor’s find­ings and their recommendations.

2. Our thanks go to the audit team, with whom we have enjoyed working.

Louise Allen: louiseallen@​cairngorms.​co.​uk