audit quality Jamaica

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Sector Spotlight: Audit Risks in Jamaica’s Construction and Real Estate Industry

September 5, 2025by Dr Dawkins Brown

The construction and real estate sector is one of Jamaica’s most dynamic industries, driving infrastructure development, housing, and commercial expansion. From large-scale government projects to private real estate developments, this sector significantly impacts GDP and employment. However, it is also highly complex, capital-intensive, and exposed to multiple risks—making it particularly challenging from an audit...

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Sector Spotlight: Audit Risks in the Jamaican Hospitality and Tourism Industry

September 5, 2025by Dr Dawkins Brown

Tourism is the lifeblood of Jamaica’s economy. The island’s hotels, resorts, restaurants, and entertainment hubs collectively contribute significantly to GDP, foreign exchange earnings, and employment. Yet, the very dynamism of this sector introduces complex financial reporting and audit challenges. From bundled vacation packages and IFRS 15 revenue recognition issues to cash-intensive operations, related-party transactions, and...

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Sector Spotlight: Audit Risks in the Jamaican Financial Services Industry

September 5, 2025by Dr Dawkins Brown

The financial services industry is the backbone of Jamaica’s economy. From commercial banks and credit unions to insurance companies and securities dealers, these institutions provide the capital, liquidity, and trust needed to fuel growth. Yet, the sector is also one of the most highly regulated and risk-prone industries—making the role of auditors critical. With increasing...

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ISA 570 (Revised): Going Concern – Lessons from Recent Global Failures

September 5, 2025by Dr Dawkins Brown

A company’s ability to continue operating as a going concern is fundamental to financial reporting. It underpins valuations, investor decisions, regulatory trust, and strategic planning. If stakeholders lose confidence in an entity’s going concern assumption, the consequences can be devastating—affecting share prices, credit access, and even national economies. ISA 570 (Revised): Going Concern places responsibility...

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ISA 315 in Practice: Identifying and Assessing Risks of Material Misstatement

September 5, 2025by Dr Dawkins Brown

The credibility of financial statements depends on the auditor’s ability to identify and respond to risks that may lead to material misstatement. Investors, regulators, creditors, and Boards rely on these assurances to make informed decisions. At the heart of this responsibility lies ISA 315 (Revised 2019): Identifying and Assessing the Risks of Material Misstatement....

Sector Spotlight: Audit Risks in Jamaica’s Construction and Real Estate Industry

Sector Spotlight: Audit Risks in the Jamaican Hospitality and Tourism Industry

Sector Spotlight: Audit Risks in the Jamaican Financial Services Industry

ISA 570 (Revised): Going Concern – Lessons from Recent Global Failures

ISA 315 in Practice: Identifying and Assessing Risks of Material Misstatement

March 6, 2026Regulatory Expectations: What Caribbean Financial Regulators Now Demand from Auditors and Audit Committees

March 6, 2026Assurance Beyond Financial Statements: ESG, Cybersecurity, and Non-Financial Reporting

March 6, 2026Technology-Enabled Audit: How Data Analytics, AI, and Automation Are Transforming Assurance

March 5, 2026Audit Committee Effectiveness: The Board’s Most Important Committee Is Often Its Weakest

March 5, 2026From Compliance to Strategy: A Caribbean CFO’s Blueprint for Building a Tax-Ready Organisation

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