Author: Texas. Office of the State Auditor
Publisher:
ISBN:
Category : Capitation fees (Medical care)
Languages : en
Pages : 12
Book Description
An Audit Report on Selected Management Controls at Certified Non-profit Health Corporations
Author: Texas. Office of the State Auditor
Publisher:
ISBN:
Category : Capitation fees (Medical care)
Languages : en
Pages : 12
Book Description
Publisher:
ISBN:
Category : Capitation fees (Medical care)
Languages : en
Pages : 12
Book Description
Audits of Certain Nonprofit Organizations
Author: American Institute of Certified Public Accountants. Subcommittee on Nonprofit Organizations
Publisher:
ISBN:
Category : Charities
Languages : en
Pages : 340
Book Description
Publisher:
ISBN:
Category : Charities
Languages : en
Pages : 340
Book Description
Audits of Certain Nonprofit Organizations
Author: American Institute of Certified Public Accountants. Subcommittee on Nonprofit Organizations
Publisher:
ISBN:
Category : Nonprofit organizations
Languages : en
Pages : 344
Book Description
Publisher:
ISBN:
Category : Nonprofit organizations
Languages : en
Pages : 344
Book Description
An Audit Report on Selected Management Controls for Various Health-related Institutions
Author: Texas. Office of the State Auditor
Publisher:
ISBN:
Category : Health facilities
Languages : en
Pages : 16
Book Description
Publisher:
ISBN:
Category : Health facilities
Languages : en
Pages : 16
Book Description
Auditor Size and Internal Control Reporting Differences in Nonprofit Healthcare Organizations
Author: Kevin T. Rich
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our focus on auditor report outcomes within the nonprofit healthcare sector is timely and relevant, given the sector's growth and escalating concern for accountability and transparency. Using a sample of 1,180 Circular A-133 audit reports from 2004 to 2008, we find evidence that audits performed by Big 4 firms are less likely to disclose reportable conditions and material weaknesses than those performed by smaller CPA firms. Additional analyses indicate this relation only remains statistically significant for a subsample of small nonprofit healthcare organizations, possibly due to greater selectivity or lower efforts by the Big 4 auditors. Our descriptive statistics also suggest that the market share of the Big 4 firms for Circular A-133 audits decreased during the sample period. We discuss the potential implications of these findings from an audit quality, market dominance, and client size perspective. The results are relevant to hospital financial managers wanting to obtain higher quality audits at a lower cost.
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our focus on auditor report outcomes within the nonprofit healthcare sector is timely and relevant, given the sector's growth and escalating concern for accountability and transparency. Using a sample of 1,180 Circular A-133 audit reports from 2004 to 2008, we find evidence that audits performed by Big 4 firms are less likely to disclose reportable conditions and material weaknesses than those performed by smaller CPA firms. Additional analyses indicate this relation only remains statistically significant for a subsample of small nonprofit healthcare organizations, possibly due to greater selectivity or lower efforts by the Big 4 auditors. Our descriptive statistics also suggest that the market share of the Big 4 firms for Circular A-133 audits decreased during the sample period. We discuss the potential implications of these findings from an audit quality, market dominance, and client size perspective. The results are relevant to hospital financial managers wanting to obtain higher quality audits at a lower cost.
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
Audits 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.
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
Audits 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.
Leadership in Nonprofit Organizations
Author: Kathryn A. Agard
Publisher: SAGE
ISBN: 1412968860
Category : Business & Economics
Languages : en
Pages : 1073
Book Description
Leadership in Non-Profit Organizations tackles issues and leadership topics for those seeking to understand more about this dynamic sector of society. A major focus of this two-volume reference work is on the specific roles and skills required of the non-profit leader in voluntary organizations. Key features include: contributions from a wide range of authors who reflect the variety, vibrancy and creativity of the sector itself an overview of the history of non-profit organizations in the United States description of a robust and diverse assortment of organizations and opportunities for leadership an exploration of the nature of leadership and its complexity as exemplified in the non-profit sector availability both in print and online - this title will form part of the 2010 Encyclopedia Collection on SAGE Reference Online. The Handbook includes topics such as: personalities of non-profit leaders vision and starting a nonprofit organization nonprofit law, statutes, taxation and regulations strategic management financial management collaboration public relations for promoting a non-profit organization human resource policies and procedures.
Publisher: SAGE
ISBN: 1412968860
Category : Business & Economics
Languages : en
Pages : 1073
Book Description
Leadership in Non-Profit Organizations tackles issues and leadership topics for those seeking to understand more about this dynamic sector of society. A major focus of this two-volume reference work is on the specific roles and skills required of the non-profit leader in voluntary organizations. Key features include: contributions from a wide range of authors who reflect the variety, vibrancy and creativity of the sector itself an overview of the history of non-profit organizations in the United States description of a robust and diverse assortment of organizations and opportunities for leadership an exploration of the nature of leadership and its complexity as exemplified in the non-profit sector availability both in print and online - this title will form part of the 2010 Encyclopedia Collection on SAGE Reference Online. The Handbook includes topics such as: personalities of non-profit leaders vision and starting a nonprofit organization nonprofit law, statutes, taxation and regulations strategic management financial management collaboration public relations for promoting a non-profit organization human resource policies and procedures.
Audits of Voluntary Health and Welfare Organizations
Author: American Institute of Certified Public Accountants. Committee on Voluntary Health and Welfare Organizations
Publisher:
ISBN:
Category : Associations, institutions, etc
Languages : en
Pages : 228
Book Description
Publisher:
ISBN:
Category : Associations, institutions, etc
Languages : en
Pages : 228
Book Description
Management Control in Nonprofit Organizations
Author: Kavasseri V. Ramanathan
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 648
Book Description
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 648
Book Description
An Audit Report on Management Controls at the Department of Health's Licensing and Certification Division
Author: Texas. Office of the State Auditor
Publisher:
ISBN:
Category :
Languages : en
Pages : 14
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 14
Book Description