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Results for “Financial Audit”

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At least 343 records · Page 19Linked to original sources
PubMed1991

Reporting method can meet new AICPA (American Institute of Certified Public Accountants) guidelines.

Guidelines contained in the American Institute of Certified Public Accountant's (AICPA's) new healthcare audit guide require some hospitals to revise systems for compiling financial statements on accounts receivable and revenue. An accounting method can be devised to identify financial responsibility as soon as possible after discharge, record amounts to be written off, and, through an analysis of closed accounts, estimate the collection process on accounts for which insufficient information is available.

Academies and Institutes↗
PubMedDate not supplied

Are you insured against Medicare false claim audits?

The government's intensified efforts to identify fraud in Medicare have made it mandatory for practices to protect themselves from the results of billing audits. This article describes what practices should be considering for protective insurance coverage. It includes what is covered and not covered by standard insurance policies, describes specialized "errors and omissions" policies, and summarizes the issues to consider in shopping for and securing specialized coverage for Medicare and Medicaid audits.

Financial Audit↗
PubMed1990

New auditing rules to better document charity-care costs.

New accounting guidelines for hospitals will make financial statements more meaningful, experts say, in large part because the rules will end the practice of combining uncollected debt and charity care on a single line. That could aid the fight to preserve tax exemptions.

Accounting↗
PubMed1999

AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

Accounting↗
PubMed1978

Dealing confidently with IRS, Part I: Preparing for IRS audits.

With the IRS apparently making health care institutions the focus of a nationwide audit emphasis, hospital administrators will want to prepare themselves for confident handling of audits. Four types of audit procedures are explained, suggestions are made for getting a hospital ready for an audit, and strategies are suggested for maintaining control over the audit's progress.

Accounting↗