240419ARCPaper1AnnualAuditPlan23-24

This document contains the Cairngorms National Park Authority's annual audit plan for the year ending 31 March 2024. It summarizes the audit approach, key risks, and the responsibilities of both the auditors (Mazars LLP) and the Park Authority. The plan details the audit team, timeline, and fees, emphasizing the auditors' commitment to independence and the methods used to assess risks and materiality. Appendices include key communication points and information about upcoming accounting issues.