Paper 1 Annex 1 Ex annual audit plan 25 26

This document contains the Annual Audit Plan from Forvis Mazars for the Cairngorms National Park Authority, covering the year ending 31 March 2026. It sets out how the audit will be conducted, including key responsibilities and the planned timeline for review, fieldwork, and completion. The plan highlights important risks, such as potential issues with management oversight, income reporting, spending, and the introduction of a new finance system. Beyond financial statements, the audit will also look at the Park Authority's financial management, sustainability, vision, leadership, and how it uses resources effectively. It also details the audit fees and confirms that Forvis Mazars is independent.