The modern Caribbean economy is, in significant measure, a network of conglomerates. A holding company headquartered in Kingston operates subsidiaries in Trinidad and the Eastern Caribbean. A Bahamian financial group...
In an ordinary audit, the audit opinion is the principal output and the audit file is the auditor’s working record. In an audit of a regulated entity — a credit...
Every time an audit fails publicly, it fails in one of two places. Either a fraud the auditor did not detect comes to light and the audit is criticised for...
Walk into any Caribbean boardroom in 2026 and ask the directors what their external auditor does about cybersecurity. The answers will fall into three categories. Some directors will say their...
For decades, the external audit has been a sampling exercise. The auditor would select a small subset of transactions — perhaps thirty journal entries, perhaps sixty invoices, perhaps a hundred...
Audit committees have spent years learning to evaluate audits. The standards on what a competent audit must do — ISA 315 (Revised), ISA 330, ISA 600 (Revised) — are now...
In the first article of this series, we argued that the audit is no longer a compliance ritual — it is a board-level risk lens. If that is true,...
For most of the last fifty years, the external audit in the Caribbean was treated as an annual ritual. Companies prepared their books. Auditors arrived, asked questions, tested samples,...
Executive Summary The Caribbean has no shortage of entrepreneurial talent, business ambition, sector opportunities, or regional potential. Yet many companies that succeed in one Caribbean market struggle to expand...
A few days ago, this series opened with a single observation from the Inter-American Development Bank’s 2026 Latin American and Caribbean Macroeconomic Report: that resilience is not immunity. The Caribbean...
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