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Audit and accounting guide health care entities, 2018

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Nội dung chi tiết: Audit and accounting guide health care entities, 2018

Audit and accounting guide health care entities, 2018

AICPA&CIMAWorldwide leaders in public and management accountingAudit Risk Aler2018/19 I Government Auditing Standards and Single Audit DevelopmentsStr

Audit and accounting guide health care entities, 2018rengthening Audit IntegritySafeguarding Financial Reporting« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvien.corT!Copyright

© 2018Association of International Certified Professional Accountants. All rights reserved.For information about the procedure for requesting permiss Audit and accounting guide health care entities, 2018

ion to make copies of any part of this work, please email copyright-pcrmission@aicpa-cima.com with your request. Otherwise, requests should be written

Audit and accounting guide health care entities, 2018

and mailed to Permissions Department. 220 Leigh Farm Road. Durham. NC 27707-81 10.I 2 345 67 890 AAP I 9 8ISBN 978-1-94830-627-0 (print)Government Au

AICPA&CIMAWorldwide leaders in public and management accountingAudit Risk Aler2018/19 I Government Auditing Standards and Single Audit DevelopmentsStr

Audit and accounting guide health care entities, 2018 Single Audit Developments — 2017/2018.This alert provides auditors who perform audits under Government Auditing Standards and Title 2 U.S. Code of Fe

deral Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with a Audit and accounting guide health care entities, 2018

n overview of recent industry, technical, regulatory, and professional developments that may affect the audits and other engagements they perform. As

Audit and accounting guide health care entities, 2018

well, an entity's internal management can use this alert to address areas of audit concern.This publication is an other auditing publication, as defin

AICPA&CIMAWorldwide leaders in public and management accountingAudit Risk Aler2018/19 I Government Auditing Standards and Single Audit DevelopmentsStr

Audit and accounting guide health care entities, 2018ards} Other auditing publications have no authoritative status; however, they may help the auditor understand and apply generally accepted auditing st

andards.In applying the auditing guidance included in an other auditing publication, the auditor should, using professional judgment, assess the relev Audit and accounting guide health care entities, 2018

ance and appropriateness of such guidance to the circumstances of the audit. The auditing guidance in this document has been reviewed by the AICPA Aud

Audit and accounting guide health care entities, 2018

it and Attest Standards staff and published by the AICPA and is presumed to be appropriate. This document has not been approved, disapproved, or other

AICPA&CIMAWorldwide leaders in public and management accountingAudit Risk Aler2018/19 I Government Auditing Standards and Single Audit DevelopmentsStr

Audit and accounting guide health care entities, 2018an, Chairperson Ron ConradMichael FritzJohn GoodBrittney Williams Jeff WinterOther ReviewersRalph DeAcetis Terry Ramsey George RippeyAICPA StaffSusan

M. Reed ManagerProduct Management & Development — Public AccountingTeresa BordeauxLead ManagerGovernmental Auditing and AccountingThe AICPA gratefully Audit and accounting guide health care entities, 2018

acknowledges those members of the Auditing Standards Board and Governmental Audit Quality Center Executive Committee who helped identify the interest

Audit and accounting guide health care entities, 2018

areas for inclusion in this alert.

AICPA&CIMAWorldwide leaders in public and management accountingAudit Risk Aler2018/19 I Government Auditing Standards and Single Audit DevelopmentsStr

AICPA&CIMAWorldwide leaders in public and management accountingAudit Risk Aler2018/19 I Government Auditing Standards and Single Audit DevelopmentsStr

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