A&R Cttee Paper 2 Annex 2 Informing the audit risk assessment 2020-21 20/04/21

This document contains a report from Grant Thornton, an auditing firm, to the Cairngorms National Park Authority's Audit and Risk Committee. The report details the findings of an audit risk assessment for the 2020/21 financial year. It covers several key areas including general inquiries of management, fraud risk assessment, laws and regulations, related parties, and accounting estimates. The report includes questions posed by the auditors and management's responses, aiming to ensure effective two-way communication and facilitate a thorough understanding of the Authority’s financial processes and risk management practices.