Abstract
An independent auditor's opinion is supposed to be the gold standard in healthcare accounting. Such audits provide reasonable assurance that financial statements are accurate, which is particularly important in not-for-profit healthcare because most organizations don't have shareholder oversight. But the recent firing of a Big Five accounting firm by a major healthcare system in bankruptcy reorganization raises questions about the credibility of external audits.
摘要
独立审计师的意见理应是医疗保健会计领域的黄金标准。此类审计为财务报表的准确性提供合理保证，这在非营利性医疗保健领域尤为重要，因为大多数机构没有股东监督。但近期一家处于破产重组中的大型医疗保健系统解雇了一家五大会计师事务所，这引发了人们对外部审计可信度的质疑。
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