A&R Cttee Paper 2 Annex 1 CNPA Final External Audit Plan - 2020-21 20/04/21

This document contains the final external audit plan for the Cairngorms National Park Authority for the financial year ending 31 March 2021. The plan, prepared by Grant Thornton, outlines the audit approach, key risks, and responsibilities of both the auditors and the Park Authority. It details the audit's scope, which includes examining the Park Authority's financial statements and ensuring compliance with relevant standards and regulations. The plan also addresses matters such as fraud risk, internal controls, and the auditors' independence. The document provides a timeline for the audit process and explains how the auditors will communicate their findings.