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Reason for Audit Delays #6: Fixed Assets Are a Mess—How to Clean Up FARs, Additions, Disposals, and Depreciation Before Fieldwork
December 16, 2025by Dr Dawkins Brown
Fixed assets are rarely the loudest topic in audit planning meetings—until they become the reason the audit cannot finish. Across Jamaica and the wider Caribbean, fixed asset issues are one of the most common “quiet” causes of audit delays because they sit in a blind spot between operations and finance. Assets are purchased, moved, improved,...
