Audit Expectation Gap

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Sustainability Assurance Arrives: What Caribbean Boards Must Know About ISSA 5000, IFRS S1 and IFRS S2

May 24, 2026by Dr Dawkins Brown

Of all the changes reshaping audit and assurance in this decade, none will land harder on Caribbean boards than the one this article addresses. Until very recently, sustainability reporting in the Caribbean was a voluntary activity — a corporate social responsibility statement, an annual report chapter on community engagement, a chairman’s narrative on environmental stewardship....

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Group Audits and Cross-Border Engagements: What Caribbean Holding Companies Must Know About ISA 600 Revised

May 24, 2026by Dr Dawkins Brown

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 runs operations through entities in Cayman and Barbados. A regional retail group consolidates results from operating subsidiaries across a dozen territories. Tourism groups, financial groups,...

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Auditing Regulated Entities: What Caribbean Boards Must Know About the Regulator’s Lens

May 24, 2026by Dr Dawkins Brown

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 union, an insurance company, a securities dealer, a pension fund administrator, a money services business, a bank — the picture changes. The audit opinion is...

Fraud, Going Concern, and the Auditor’s Responsibility: What Caribbean Boards Must Ask

May 24, 2026by Dr Dawkins Brown

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 missing it, or an entity that received a clean audit opinion collapses shortly afterward and the audit is criticised for not warning. Across the Caribbean,...

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The Quality Management Shift: What Caribbean Audit Committees Must Know About ISQM 1 and ISQM 2

May 23, 2026by Dr Dawkins Brown

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 reasonably well understood at the board level. But there is a second, quieter set of standards that audit committees across the Caribbean have not yet...

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The New Audit Mandate: Why Caribbean Boards Must Rethink Audit as a Risk Lens

May 23, 2026by Dr Dawkins Brown

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, and a few months later issued an opinion. Regulators received a copy. The audit committee acknowledged it. Shareholders, if they read it at all, read...

Three Markets, Three Lessons: What South Africa, the Netherlands and New Zealand Teach the Caribbean

May 3, 2026by Dr Dawkins Brown

Why these three jurisdictions matter The two case studies that have already been examined in this series — Australia and the United Kingdom — are the headline references in international Twin Peaks literature. Both produced extensive operating evidence. Both have generated substantial post-implementation reform programmes. Both are well-documented in IMF Financial Sector Assessment Programs,...

The United Kingdom: From the FSA to the PRA and FCA — A Model in Continuous Reform

May 3, 2026by Dr Dawkins Brown

The United Kingdom adopted Twin Peaks in 2013 because its previous regulator had failed during the global financial crisis. Thirteen years later, the Prudential Regulation Authority and the Financial Conduct Authority operate the most actively reforming Twin Peaks regime in the world — pioneering outcomes-based conduct supervision through the Consumer Duty, embedding individual accountability through...

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The Practice Period: A Distinctive Caribbean Approach to Regulatory Transition

May 3, 2026by Dr Dawkins Brown

Most countries that have adopted Twin Peaks waited for the legislation before changing how they supervise. Jamaica is doing it differently. Two years before the statutes arrive, the Bank of Jamaica and the Financial Services Commission are operating a structured Practice Period — joint examinations, jointly developed standards, capacity-building, cultural alignment — that builds the...

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Why Audit Quality Remains Under Global Regulatory Pressure

May 1, 2026by Dr Dawkins Brown

Persistent inspection findings are signaling deeper operational and governance issues across the assurance ecosystem. Audit quality remains under pressure because recurring inspection findings are revealing structural weaknesses, not isolated execution slips. Regulators are responding by scrutinizing firm systems, engagement performance, and the real-world use of technology and methodology. The persistence problem When regulators continue to...

Auditing Regulated Entities: What Caribbean Boards Must Know About the Regulator’s Lens

The Quality Management Shift: What Caribbean Audit Committees Must Know About ISQM 1 and ISQM 2

Three Markets, Three Lessons: What South Africa, the Netherlands and New Zealand Teach the Caribbean

The United Kingdom: From the FSA to the PRA and FCA — A Model in Continuous Reform

The Practice Period: A Distinctive Caribbean Approach to Regulatory Transition

Why Audit Quality Remains Under Global Regulatory Pressure

August 26, 2026Your books are ready in March. Your decisions were needed in January

August 26, 2026The Borderless Finance Function™: Digital Accounting for Caribbean Businesses

August 26, 2026What It Would Take

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August 26, 2026Who the Public Service Employs: What an Establishment Schedule Reveals About How a State Is Staffed

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Where to find us?

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