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Statements of Position

1988

Health facilities -- United States -- Auditing; Health facilities -- Accounting -- Standards -- United States

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Proposed Audit And Accounting Guide : Audits Of Providers Of Health Care Services ;Audits Of Providers Of Health Care Services; Exposure Draft (American Institute Of Certified Public Accountants), 1988, March 15, American Institute Of Certified Public Accountants. Health Care Committee And Health Care Audit Guide Task Force Jan 1988

Proposed Audit And Accounting Guide : Audits Of Providers Of Health Care Services ;Audits Of Providers Of Health Care Services; Exposure Draft (American Institute Of Certified Public Accountants), 1988, March 15, American Institute Of Certified Public Accountants. Health Care Committee And Health Care Audit Guide Task Force

Statements of Position

This proposed guide has been prepared to assist the independent auditor in examining and reporting on the financial statements of entities whose principal operations consist of providing health care services to individuals. It describes relevant matters or procedures unique to those entities and focuses on specific problems of auditing and reporting on the financial statements of the health care entities covered by the scope. This proposed guide supersedes the Industry Audit Guide titled Hospital Audit Guide (1972) and the following statements of position: 1. Clarification of Accounting, Auditing, and Reporting Practices Relating to Hospital Malpractice Loss Contingencies; 2. SOP 78-1 ...