Audits of Providers of Health Care Services, with Conforming Changes as of May 1, 1993
American Institute of Certified Public Accountants, 1993 - Health facilities - 395 pages
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Unique Operating Considerations of Health Care Entities 01
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accepted accounting principles accordance advance fees AICPA amortization amounts applicable assets audit procedures auditor's report balance sheet basic financial statements cash flows CCRC CFDA cognizant agency contracts deferred revenue determine disclosed Donated donor donor-restricted funds entity's estimated FASB Statement federal agency federal awards financial reporting Financial Statement Assertions fund balance Government Auditing Standards health care entities health care services Health Maintenance Organization Hospital income independent auditor instances of noncompliance internal control structure investments laws and regulations liabilities losses major program malpractice market value marketable equity securities material medical malpractice Medicare ments name of organization nonmajor programs not-for-profit OMB Circular A-133 operations paragraph patients payment PCIE performed period policies and procedures premiums prepaid health property and equipment received recipient records reimbursement report on compliance restricted funds Review risk Single Audit Specific Audit Objectives stop-loss subrecipient tests third-party payors tion transactions