Titera W R
Ernst & Young, Sacramento, CA, USA.
Healthc Financ Manage. 1995 Aug;49(8):72-4, 76, 78-81.
The American Institute of Certified Public Accountants has exposed for public comment a revised version of its accounting and auditing guide--Audits of Providers of Health Care Services. The guide covers accounting, auditing, and financial reporting in healthcare organizations and is being revised primarily to address the changing healthcare environment and changes mandated by the Financial Accounting Standards Board. This article provides an overview of some of the more significant proposed changes. The comment period ends August 14, 1995.
美国注册会计师协会已公布其会计与审计指南——《医疗保健服务提供者审计》的修订版以供公众评论。该指南涵盖医疗保健组织的会计、审计及财务报告内容，此次修订主要是为应对不断变化的医疗环境以及财务会计准则委员会规定的变更。本文概述了一些较为重大的拟议变更。评论期截至1995年8月14日。
