Holub S F, Walker S R
Hosp Prog. 1978 Oct;59(10):56-9, 80.
With the IRS apparently making health care institutions the focus of a nationwide audit emphasis, hospital administrators will want to prepare themselves for confident handling of audits. Four types of audit procedures are explained, suggestions are made for getting a hospital ready for an audit, and strategies are suggested for maintaining control over the audit's progress.
鉴于美国国税局显然将医疗机构作为全国审计重点的关注对象，医院管理人员将希望为自信应对审计做好准备。文中解释了四种审计程序，提出了让医院为审计做好准备的建议，并给出了把控审计进度的策略。
