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Health Care Industry Developments, 2015/16: Audit Risk Alert

English

By (author): AICPA

This new edition helps achieve a robust understanding of regulatory developments affecting investorowned, notforprofit and governmental health care entities. It keeps you updated on emerging issues that may require consideration during 2015/16 risk assessment and planning procedures.

It is an important tool to help you identify the significant risks that may result in the material misstatement of financial statements, and features the following recently issued regulatory developments, accounting pronouncements, and audit risks:

Current Accounting and Auditing Issues:

  • Business combinations
  • Investment valuation
  • Going concern
  • Discontinued operationsPensions
  • HUD reporting requirements
  • Uniform guidance federal awards
  • Auditing related parties
  • Donated personnel services
  • Revenue recognition and much more

Regulatory Developments:

  • CMS developments
  • OIG and DOJ developments
  • Program integrity audits
  • Premium stabilization program
  • Community health needs assessment
  • MACRA
  • EHR incentive program
  • Shared savings
  • Riskbased payments
  • IRS developments

Who Will Benefit?

  • Auditors and entitys internal management
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Product Details
  • Weight: 666g
  • Publication Date: 20 Sep 2017
  • Publisher: John Wiley & Sons Inc
  • Publication City/Country: United States
  • Language: English
  • ISBN13: 9781943546244

About AICPA

Founded in 1887 the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rulemaking and standardsetting and serves as an advocate before legislative bodies public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting professions technical and ethical standards. The AICPAs founding established accountancy as a profession distinguished by rigorous educational requirements high professional standards a strict code of professional ethics a licensing status and a commitment to serving the public interest.

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