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Auditing in a Digitised Caribbean Economy: Why Modern Audits Must Test Populations, Not Just Samples
May 24, 2026by Dr Dawkins Brown
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 customer accounts — and from that sample draw conclusions about the entire population. The methodology was sound when the audit was its only practical option....
