Paper 1 Ex Annual Audit Plan cover

This document contains the annual audit plan for the Cairngorms National Park Authority's 2025/26 Annual Report and Accounts. Prepared by the external auditor, Forvis Mazars LLP, for the Audit and Risk Committee, the plan outlines the approach for the upcoming audit. It emphasizes open communication, asking the Committee for input on potential risks, discussions with regulators, and any specific areas requiring extra audit attention. The audit will focus on parts of the accounts where mistakes are most likely to happen, especially those needing judgement. The plan also details the audit fee of £29,357, explains the responsibilities of both the auditor and those overseeing the Park Authority, and confirms the auditor's independence.