Knowledge-Based Audits of Health Care Entities
Author: Michael F. Garczynski
Publisher: CCH
Published: 2008-02
Total Pages: 148
ISBN-13: 9780808091868
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Author: Michael F. Garczynski
Publisher: CCH
Published: 2008-02
Total Pages: 148
ISBN-13: 9780808091868
DOWNLOAD EBOOKAuthor: United States Government Accountability Office
Publisher: Lulu.com
Published: 2019-03-24
Total Pages: 234
ISBN-13: 0359536395
DOWNLOAD EBOOKAudits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: AICPA
Publisher: John Wiley & Sons
Published: 2018-11-30
Total Pages: 560
ISBN-13: 1948306166
DOWNLOAD EBOOKConsidered the industry's standard resource, this guide helps accountants and financial managers understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2018, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies). Updates include: FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities SAS No. 133, Auditor Involvement With Exempt Offering Documents GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting) GASB No. 83, Certain Asset Retirement Obligations
Author: OECD
Publisher: OECD Publishing
Published: 2019-10-17
Total Pages: 447
ISBN-13: 9264805907
DOWNLOAD EBOOKThis volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Author: Michael A. Crawford
Publisher: CCH
Published: 2008-07
Total Pages: 1252
ISBN-13: 9780808091899
DOWNLOAD EBOOKAuthor: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
Published: 2012
Total Pages: 242
ISBN-13: 9781780397030
DOWNLOAD EBOOKNewly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Author: United States. Congress. Senate. Office of Management and Budget. Executive Office of the President
Publisher:
Published: 2017
Total Pages: 1886
ISBN-13: 9780160944192
DOWNLOAD EBOOKIdentifies and describes specific government assistance opportunities such as loans, grants, counseling, and procurement contracts available under many agencies and programs.
Author: AICPA
Publisher: John Wiley & Sons
Published: 2017-10-20
Total Pages: 708
ISBN-13: 1945498471
DOWNLOAD EBOOKIt is critical that auditors understand the complexities of the specialized accounting and regulatory requirements of the health care industry. This guide is considered the industry standard resource and the 2017 update contains practical, "how-to" guidance for accounting and auditing of health care entities. Prepared and reviewed by industry experts to provide hands on, practical guidance for those who work in and with health care entities, this 2017 edition includes relevant GASB and FASB updates (including those related to private companies), and auditor involvement with municipal securities findings. Further, SAS No. 133, Auditor Involvement With Exempt Offering Documents will be important in this industry. The clarification made by this standard will be very helpful to auditors in understanding their requirements related to public offering documents that include audited financial statements.
Author: United States Government Accountability Office
Publisher: Lulu.com
Published: 2019-03-24
Total Pages: 88
ISBN-13: 0359541828
DOWNLOAD EBOOKPolicymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Barry Leonard
Publisher: DIANE Publishing
Published: 1999-06
Total Pages: 1712
ISBN-13: 0788183087
DOWNLOAD EBOOKContains 1,412 assistance programs administered by 57 Federal agencies in agriculture, crime control, education, employment and training, health and human services, housing and homeownership, and science and technology. Chapters: how to use the catalog; agency summary; agency programs; alpha. index of programs; applicant eligibility; deadlines index; functional index; subject index; deleted and added programs; crosswalk of changes to program numbers and titles; program descriptions: programs requiring executive order 12372 review; authorization appendix; agency addresses; sources of additional info.; and developing and writing grant proposals.