240419ARCCoverPaper1AnnualAuditPlan

This document contains the Cairngorms National Park Authority's 2023/24 Annual Audit Plan. Prepared by Louise Allen and Tom Reid, it outlines the external auditor's plan for reviewing the Annual Report and Accounts. The plan uses a risk-based approach, focusing on important aspects needing careful judgment. It also clarifies the responsibilities of both the auditor and those governing the authority, details audit fees (in section 07), and confirms Mazars' commitment to independence. The Audit and Risk Committee is asked to review the plan and raise any questions with the external auditor. The auditor will later present their findings to the committee.