Reinstein A, Luecke R W
School of Business Administration, Wayne State University, Detroit, Michigan, USA.
Healthc Financ Manage. 2001 Aug;55(8):56-60.
The AICPA's Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 90, Improving the Effectiveness of Corporate Audit Committees, in response to a related Securities and Exchange Commission (SEC) rule change. Under the standard, audit committees of publicly traded organizations must enter into discussions with their organization's auditors regarding the quality and the acceptability of the accounting principles that have been applied in the organization's financial statements. Although SAS No. 90 is intended for publicly traded entities, the standard has significant implications for all healthcare organizations in defining what constitutes an effective audit committee. To comply with the standard, audit committees should have independent directors who are rotated on and off the committee, training for committee members on the effective performance of their duties, a charter specifying committee responsibilities and membership requirements, meetings at least four times annually, and responsibility for retaining services of CPA firms to conduct the organization's annual audits.
美国注册会计师协会（AICPA）审计准则委员会发布了第90号审计准则公告（SAS）《提高公司审计委员会的有效性》，以回应美国证券交易委员会（SEC）的一项相关规则变更。根据该准则，上市公司的审计委员会必须就公司财务报表所采用的会计原则的质量和可接受性与其公司的审计师进行讨论。尽管第90号审计准则公告是针对上市公司的，但该准则在界定什么构成有效的审计委员会方面，对所有医疗保健组织都具有重大影响。为遵守该准则，审计委员会应配备在委员会中轮换进出的独立董事，为委员会成员提供关于其职责有效履行的培训，制定规定委员会职责和成员要求的章程，每年至少召开四次会议，并负责聘请会计师事务所进行公司的年度审计。
