For decision

Title: Annu­al Audit Plan ²⁰²³⁄₂₄

Cov­er paper pre­pared by: Louise Allen, Head of Fin­ance and Cor­por­ate Operations

Annex pre­pared by: Tom Reid, Audit Dir­ect­or, Mazars

Pur­pose

This paper presents the extern­al auditor’s plan for the forth­com­ing audit of the ²⁰²³⁄₂₄ Annu­al Report and Accounts.

Recom­mend­a­tions

The Audit and Risk Com­mit­tee is asked to:

a) Read the report; and b) Raise any ques­tions on the planned audit approach with the Extern­al Auditor.

Exec­ut­ive summary

1. The plan sets out the audit approach, which is risk-based and focused on mater­i­al aspects of the annu­al accounts, par­tic­u­larly those where judge­ment has been applied.
2. Respect­ive respons­ib­il­it­ies of the aud­it­or and of those charged with gov­ernance are defined.
3. Audit fees for the year are set out in sec­tion 07 of the report.
4. Maz­ars’ com­mit­ment to inde­pend­ence is confirmed.

Con­clu­sion

1. The aud­it­or will present their report and answer any ques­tions raised by the Committee.

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