ARC Paper 5 External Audit Assurances cover

This document contains a paper for the Cairngorms National Park Authority's Audit and Risk Committee about external audit assurances. It presents a request for information from Mazars, the external auditors, to the Park Authority’s Management and those responsible for governance. The committee is asked to consider the auditor's request and Management's responses, and to confirm that its governance processes cover the items for which assurance is sought. Management has already reviewed the auditor's request and believes it can provide the appropriate governance assurances, and committee members are asked to carefully consider each question before deciding if they can provide the assurances the auditor is looking for.