Hospital annual audit report 1
In the past 20 years, with the great attention and support of the party and government leaders in the hospital, the internal audit work of our hospital has conscientiously implemented the Audit Law and the regulations of the health administrative department on the internal audit work of the hospital, adhered to the audit policy of "comprehensive audit and highlighting key points", and closely focused on the work of the hospital center according to the requirements of the party and government leaders in the hospital, maintained the financial order of the hospital, standardized the economic behavior of the hospital, and promoted the construction of a clean government. Focusing on improving the efficiency of the use of funds, aiming at building a conservation-oriented hospital and a harmonious hospital, we actively performed the audit function, focused on key points, paid attention to actual results, gradually expanded the audit field, and pragmatically carried out various audit work, successfully completed various tasks and achieved certain results. The internal audit of the hospital in 20 14 is summarized as follows:
First, strengthen system construction and standardize audit behavior.
Over the past year, while strictly implementing the national audit laws and regulations, we have strengthened system construction, established, improved and perfected various systems, improved the examination and approval system, and standardized the basic procedures of audit work. Through these efforts, the audit behavior has been standardized, the internal management of the hospital has been improved, the audit influence has been expanded, and the efficiency of the audit work has been improved, which has played a positive role in strengthening the construction of a clean and honest party style and cultivating a good medical ethics, and laid a solid foundation for building a hospital that the people are satisfied with.
Second, actively carry out internal audit around the hospital center.
1, actively carry out internal audit and play the role of audit efficiency.
Focusing on the work of the hospital center, we actively carried out internal audit, adhered to the financial revenue and expenditure audit as the basis, and focused on the audit of large-scale equipment, material procurement, drug procurement and infrastructure repair projects, constantly expanding the audit field and strengthening audit supervision, and achieved remarkable results. By actively carrying out internal audit, the hospital not only achieved remarkable economic and social benefits, but also promoted and improved the sense of responsibility and management level of the management department.
2, expand the scope of audit, audit supervision and service functions.
While continuing to implement the policy of "comprehensive audit and highlighting key points", we will do a good job in auditing key departments, key funds and major issues, gradually expand the audit coverage, and further give play to the supervision and service functions of audit work. First, do a good job in the audit of financial revenue and expenditure and economic activities, and make timely suggestions on the problems found in the audit, which has effectively strengthened the improvement and perfection of the audited units in system construction and daily revenue and expenditure management. The second is to participate in the bidding of large-scale equipment, material procurement, drug procurement, infrastructure and repair projects in the hospital, and to review and supervise the signing of economic contracts, so as to save funds for the hospital and ensure the correct and reasonable use of hospital funds.
3. Strengthen publicity and highlight the importance of audit work.
Strengthen publicity, highlight the importance of audit work, and make public the internal audit work trends, audit laws and regulations, audit systems, etc. Through blackboard newspaper, publicity column, etc., build a window for the staff and departments of the whole hospital to exchange audit information. At the same time, inform the relevant audit results within a certain range; Through these efforts, hospital staff have further deepened their understanding of the importance of hospital internal audit, improved and optimized the audit environment, gained more understanding and support from hospital staff, and promoted the healthy and sustainable development of hospital internal audit.
4. Use the audit results to promote the construction of a clean and honest government.
According to the audit results, our hospital strengthened the supervision over the management and use of people, property and key positions, admonished the responsible persons of key positions collectively, and urged party member cadres to exercise their functions and powers correctly. Strengthen the supervision of the implementation of the procurement bidding system, conduct public bidding and centralized procurement of large-scale equipment, materials and medicines in accordance with the prescribed procedures, put an end to "black-box operation" and avoid power corruption. Our hospital has also strengthened the standardization of medical management and service behavior, corrected unhealthy trends in the field of pharmaceutical purchase and sale, consolidated the results of special treatment of commercial bribery, intensified the investigation and punishment of bad trading behaviors in the field of pharmaceutical purchase and sale, strengthened the management of pharmaceutical equipment, and put an end to unhealthy trends in the procurement of pharmaceutical equipment. Through the application of audit results, it not only promoted the development of party style and clean government construction, but also established a clean and honest staff.
Three. Main working measures taken
1. Raise awareness and clarify responsibilities.
We fully realize that the purpose of hospital internal audit is to implement Scientific Outlook on Development and build a harmonious hospital. As the internal audit department of the hospital, it is necessary to fully perform the audit duties, improve the audit supervision ability, and set strict requirements and high standards in the audit work to ensure the audit quality.
2. Audit according to law to ensure effectiveness.
In order to ensure the audit quality, we always strengthen the awareness of auditing according to law, firmly establish auditing and supervision according to law, consciously abide by and strictly implement the audit requirements and procedures in our work, overcome the arbitrariness in the audit process, and ensure that the audit procedures are legal, the audit behavior is standardized, the audit problems are qualitative and accurate, and the audit conclusions are objective and fair. Adhere to the audit idea of "comprehensive audit, highlighting key points", start with the hospital economic work center, focus on auditing to strengthen the fund management ability, improve economic and social benefits, and ensure audit results.
3, unity and cooperation, do a good job.
To do a good job in auditing, we must establish a sense of the overall situation, achieve unity and cooperation, and make concerted efforts. We know the general situation, take care of the overall situation, care for each other, help each other, cooperate with each other and do a good job together. Every auditor can take the initiative to find things, check things, inquire about things, and standardize operations. After an audit report is completed, everyone should read it carefully with the attitude of being responsible for the hospital and the audit work. If they have questions about the application regulations, they should look up or consult famous lawyers online to ensure that the application regulations are correct and the audit report can stand the test of time and history.
Four, strengthen team building, improve the political quality, ideological quality and professional level of auditors.
1, adhere to the armed forces of theory and improve the policy level.
Higher political and ideological awareness and skilled business skills are the prerequisites for doing a good job in auditing. We strengthen the study and training of auditors, make full use of newspapers, radio, television, internet and other media to keep abreast of major domestic current events, deeply understand and understand the spirit of the 17th Party Congress, and further improve the political and ideological quality of auditors.
2. Strengthen the construction of work style and promote efficient work.
We strengthen the work style construction of auditors, so that auditors can strictly enforce the law, act according to the rules, be practical and realistic, be objective and fair, set an example, be honest and be honest, obey the trial, strive to cultivate their own fair and equitable ideological quality, cultivate good professional ethics and service awareness, form a more rigorous work style, complete various audit tasks, and improve audit efficiency and quality.
3, pay attention to business knowledge learning, improve the work level.
We pay attention to business knowledge learning and strive to improve the working level of auditors. The first is to establish a learning system. Insist on learning business theory once a week. The second is to encourage auditors to insist on self-study in their spare time according to their own reality. The third is to send auditors to participate in various audit training courses and theoretical seminars organized by higher audit institutions. In the study of business knowledge, auditors are required to constantly update their knowledge and pay special attention to the application of information technology in audit work, so as to lay a good foundation for further audit work.
Problems with verbs (abbreviation of verb)
We have worked hard, dared to explore and actively audited, and achieved good results in all aspects. However, there are still some shortcomings, mainly as follows: first, the auditing methods are relatively simple, and the efficiency of auditing still needs to be improved; Second, audit consulting and audit services are not fully in place; Third, due to the shortage of manpower, the audit work has not been fully carried out, such as the economic responsibility audit, which has basically not been carried out normally; Fourth, the system construction is not perfect; Fifth, the audit informatization construction is not enough, and the audit methods are primitive and backward. These problems need us to attach great importance to and take practical measures to improve them in future work.
Sixth, the direction of future efforts.
1, study hard and improve your ideological understanding.
Auditors are busy with their daily work on weekdays, and their business study and research are not enough. They should strengthen their study, learn the Party's theory, audit theory, audit knowledge and professional skills, improve their ideological understanding and professional knowledge, improve their work skills, do a good job in various audit work and improve their work efficiency.
2. Improve the system and improve the audit efficiency.
It is necessary to further improve and perfect various systems, manage people by systems, establish innovative and developed working mechanisms, improve audit efficiency, give play to the role of audit work in building a clean and honest party style, promote the obvious improvement of medical ethics, and build a harmonious hospital that people are satisfied with.
3. Strengthen information construction and promote the development of audit work.
It is necessary to further strengthen information construction, make full use of computer technology to carry out various audit work, change the backward and inefficient state of audit means, promote the development of audit work, and serve the hospital center and long-term construction.
In the past 20 years, we have worked hard and achieved good results, but compared with the requirements of the hospital and the hopes of the staff and workers, we still need to continue to work hard and improve. In the future, we will continue to strengthen learning, deepen management, and master the knowledge and skills necessary to do a good job in auditing; Strengthen the construction of audit team and improve the professional quality of auditors in an all-round way; Strive to explore and innovate, broaden the audit field, give full play to the supervision service function of audit, raise all audit work to a new level, and make due contributions to the healthy and sustainable development of the hospital.
Hospital annual audit report II
In 20____ _, under the correct leadership of the Commission for Discipline Inspection, the Party Committee and the superior departments, the discipline inspection, supervision and auditing departments of our hospital earnestly performed their duties of discipline inspection, supervision and auditing and price management, mainly from the following aspects:
First, earnestly implement the responsibility system for building a clean and honest government, and further establish an anti-corruption leadership system and working mechanism.
The hospital held a meeting on building a clean and honest party style and rectifying the style of work, and signed letters of responsibility for building a clean and honest party style and combating corruption and promoting honesty with the branch secretary and department director respectively. According to the principle of "whoever is in charge is responsible", all tasks will be decomposed and integrated into the work objectives of all subjects, so that the construction of a clean government and business work will be deployed, implemented, inspected and assessed together.
Second, extensively carry out anti-corruption education and build a strong ideological defense line.
Invited Director Cai of the Crime Prevention Department of the Municipal People's Procuratorate to hold a special report meeting on the prevention of duty crimes, and organized more than 20 middle-level cadres, business backbones and key personnel to go to the Municipal Procuratorate for warning education; Printing and distributing learning materials related to party style and clean government building and anti-corruption; Through publicity and education, party member cadres, especially leading cadres, have further enhanced their awareness of clean government and their consciousness of strengthening clean government construction. It has successively issued implementation plans such as Prevention and Control of Integrity Risks, Special Treatment of Corruption Failure in the Fields of Medicine Purchase and Sale and Medical Services, and Prevention of Conflicts of Interest for Leading Cadres.
Third, give play to the role of audit and supervision, and strive to prevent and control corruption from the source.
Further improve the relevant rules and regulations of audit work, do a good job in establishing rules and regulations, and standardize audit work behavior. In February, he contacted the Municipal Audit Bureau to conduct an economic responsibility audit on President Wu. Monthly financial revenue and expenditure; Performance pay; Procurement, use and financial settlement of various materials, medicines and equipment; Conduct routine audits on the progress of major projects. At the same time, according to the work plan at the beginning of the year, a special audit was conducted on the distribution of performance pay in all departments of the hospital, and problems were found and corrected in time. Supervise the whole process of bidding, procurement and personnel appointment of large and bulk materials and equipment. Find problems, formulate rectification measures and put forward reasonable suggestions, so as to supervise, check and prevent the occurrence of duty crimes and create a good environment for the rapid, healthy, stable and harmonious development of hospitals.
Four, broaden the channels of letters and visits, increase the intensity of complaints, reports and case investigation.
Under the leadership of the Commission for Discipline Inspection, understanding the opinions and suggestions of the masses at the first time plays a positive role in straightening out emotions, resolving contradictions, unifying thoughts and rallying people's hearts; Carefully sort out and analyze the letters and visits from the masses, complaints and reports, establish and improve the centralized management system and collective investigation mechanism for case clues, put forward opinions on handling important clues through collective research, and remind comrades with minor violations; Comrades who reflect to the masses and are basically true after preliminary verification, but do not constitute a serious violation of discipline, shall be given a warning; The comrades who have been falsely accused should be clarified in time to support and protect the officials and investigate and deal with violations.
Five, standardize the price charges, strict calculation, strict implementation.
Since I accepted the price management work on _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ For the newly declared projects of various departments, temporary price filing shall be made to the Price Bureau, and all kinds of charging items shall be certified as positive. Audit and calculate the eight kinds of charges in hospitals at present, and gradually unify the charging codes.
Six, deepen the "three good and one satisfaction" activities.
In accordance with the general requirements of "being stronger, doing better, creating a brand and achieving results", we will further strengthen brand building and build a first-class service brand, quality brand, system brand and cultural brand with the characteristic brand of "ruling hospitals by virtue and caring for doctors and patients".
Seven, actively carry out the "year of special governance to optimize the economic environment" activities.
Special treatment will be given to the behaviors of "disorderly inspection, arbitrary charges, arbitrary punishment and arbitrary apportionment" that undermine the economic development environment, so as to further standardize the medical service behavior and purify the economic environment of hospitals.
Eight, continue to deepen the style of democratic appraisal.
Democratic evaluation of hospital activities, improve medical procedures, convenient facilities, improve service quality, further enhance the social reputation of hospitals, and carry forward the achievements of hospital moral construction.
Hospital annual audit work report 3
In 20____ _ _, with the support of the leaders of the Institute and the guidance and help of the superiors, all the comrades in our audit department earnestly studied and understood the spirit of the 17th National Congress and, as always, carried out the audit law, the provisions of the National Audit Office on internal audit and relevant national laws and regulations. Taking hospital work as the center, combined with the actual internal audit work, the audit work is carried out closely around the hot, important and difficult issues in our hospital, giving full play to the supervision and service functions of internal audit, and providing timely decision-making basis for hospital leaders. * * * conducted more than 10 audits, which saved the hospital money. In deepening the reform of medical system, promoting the construction of a clean government, strengthening financial management and improving economic benefits, it has really played the role of economic guardian and staff assistant.
I. Infrastructure construction
20 _ _ is a year of rapid development in our hospital. The orderly development of medical care, scientific research and management provides a strong guarantee for us to do a good job. The audit department of our hospital conscientiously implements the instructions of the health bureau, the audit bureau and other higher authorities, and actively cooperates with other work while doing a good job in the audit work in combination with the actual situation of our hospital. Adhere to the principle of self-improvement and awareness-raising, strive to improve the audit system, improve the audit institutions and adjust the personnel structure.
1, standardized the audit workflow, and further strengthened the supervision of various economic projects in the hospital according to the 20-year audit work plan.
2, participate in the formulation of hospital material procurement, equipment management and related rules and regulations. Standardize economic behavior to further legalize, institutionalize and standardize audit work.
3. When the Audit Department was established separately, the responsibilities and authority of auditors were further clarified. The internal supervision function of internal audit can be further embodied, which can better provide decision-making basis for leaders.
4. Adjust personnel knowledge and age structure, add 1 professional auditors (fresh graduates), and strengthen the construction of audit team.
Second, study and training.
Strengthen measures to further improve the professional quality and political quality of auditors, so that every internal auditor in our hospital can truly become a master of thought, professionalism, skills, pragmatism and efficiency.
1. Participated in training courses organized by Audit Bureau, Municipal Audit Bureau and Finance Department of Municipal Health Bureau, and gained a lot of audit information and advanced work experience.
2. Communicate with auditors such as the Ninth Hospital of _ _ _ _ _ _ City and the Psychiatric Hospital of _ _ _ _ _ _ _ Province to discuss new ideas of audit work.
3. Strengthen the study of their own professional quality and actively carry out academic research and discussion.
Third, the specific audit work
1. Participate in logistics maintenance audit.
With the continuous expansion of hospital business, the logistics management department covers more and more contents, which requires us to establish and improve the management system. We participated in the formulation of a series of rules, regulations and measures for logistics management, auditing sporadic maintenance once a month and auditing every item of infrastructure maintenance. By the end of June, * * * had saved 1 1,000 yuan for the hospital. It has played a due role in promoting the logistics development of the hospital.
2. Participate in financial revenue and expenditure audit.
Do a good job in the audit of hospital financial books. In order to ensure the legitimacy, rationality and accuracy of hospital financial books, our department cooperated with the Audit Bureau to audit the financial revenue and expenditure of the hospital for 20 years, timely and effectively rectified the existing problems, further standardized the financial system, provided decision-making basis for leaders, and made contributions to the reform and development of the hospital.
3. Participate in the audit of bidding work.
With the rapid development of hospital business, it is particularly important to strengthen internal management and internal supervision mechanism. Hospital engineering construction and material procurement are closely related to the market. In order to realize the effective control of engineering construction and material procurement, various rules and regulations must be used to regulate and constrain it. We participate in the formulation of the relevant provisions of the bidding procedure and supervise its implementation. Tendering adheres to the principles of openness, justice and fairness. According to the requirements of the Measures for the Administration of Government Procurement, our department has effectively strengthened the supervision of unit procurement activities, especially the bidding procurement of drugs and medical devices, further preventing the occurrence of commercial bribery. In this half year's work, our department supervised the bidding work of six projects, tightened the bidding discipline, and better ensured that the bidding process was conducted in an open, fair and just manner in strict accordance with procedures and requirements. Save more than 10,000 yuan for the unit.
4. Participate in the price audit.
In order to strengthen the supervision of medical charges, our department regularly checks the discharge medical records, surgical medical records and pharmacy prescription pricing every month. By the end of June, more than 20 discharged medical records and more than 30 surgical medical records were found to be "inconsistent with the three orders" and rectified in time.
5. Participate in special expenditure audit.
Scientific research is an important work in hospital development. We concentrate on strengthening the audit and supervision of special funds for scientific research, so that these funds can give full play to their functions and benefits. In the past six months, a total of scientific research funds 10 have been approved, which has promoted the development of scientific research.
Fourth, work experience.
1. Leadership's attention and support is the key to internal audit. The higher the leaders attach importance to it, the more reliable the internal audit work will be and the greater the role it will play. While doing a good job seriously, we should pay attention to communication with superior leaders, report our work irregularly, win the trust of leaders, and gain their great attention and strong support for internal audit.
2. Sound audit institutions, reasonable personnel structure and knowledge structure are the basic conditions for doing a good job in auditing. With the great attention and help of the hospital leaders, the audit institutions have been continuously improved and the work efficiency has been significantly improved. Reasonable staffing and personnel structure are conducive to the smooth development of the work and lay a solid foundation for the long-term development of the audit work in our hospital.
3. Internal audit should establish a sense of service. The nature of internal audit work determines that audit work must pay equal attention to supervision and service, including supervision and service. In the final analysis, internal audit is an internal management behavior, and its goal is to strengthen internal management and serve managers. Combined with the actual situation of the school, the supervision, evaluation and control functions of internal audit work must be centered on serving the economic development of the school, and the sense of service should be integrated into the whole audit process, so as to provide reliable decision-making basis for leaders while doing a good job of supervision.
Hospital annual audit report 4
In 20____ _ _, with the support of the leaders of the Institute and the guidance and help of the superiors, all the comrades in our audit department earnestly studied and understood the spirit of the 17th National Congress and, as always, carried out the audit law, the provisions of the National Audit Office on internal audit and relevant national laws and regulations. Taking hospital work as the center, combined with the actual internal audit work, the audit work is carried out closely around the hot, important and difficult issues in our hospital, giving full play to the supervision and service functions of internal audit, and providing timely decision-making basis for hospital leaders. * * * conducted more than 10 audits, which saved the hospital money. In deepening the reform of medical system, promoting the construction of a clean government, strengthening financial management and improving economic benefits, it has really played the role of economic guardian and staff assistant.
I. Infrastructure construction
20 _ _ is a year of rapid development in our hospital. The orderly development of medical care, scientific research and management provides a strong guarantee for us to do a good job. The audit department of our hospital conscientiously implements the instructions of the health bureau, the audit bureau and other higher authorities, and actively cooperates with other work while doing a good job in the audit work in combination with the actual situation of our hospital. Adhere to the principle of self-improvement and awareness-raising, strive to improve the audit system, improve the audit institutions and adjust the personnel structure.
1, standardized the audit workflow, and further strengthened the supervision of various economic projects in the hospital according to the 20-year audit work plan.
2, participate in the formulation of hospital material procurement, equipment management and related rules and regulations. Standardize economic behavior to further legalize, institutionalize and standardize audit work.
3. When the Audit Department was established separately, the responsibilities and authority of auditors were further clarified. The internal supervision function of internal audit can be further embodied, which can better provide decision-making basis for leaders.
4. Adjust personnel knowledge and age structure, add 1 professional auditors (fresh graduates), and strengthen the construction of audit team.
Second, study and training.
Strengthen measures to further improve the professional quality and political quality of auditors, so that every internal auditor in our hospital can truly become a leader, professional, skilled, pragmatic and efficient work expert.
1. Participated in training courses organized by Audit Bureau, Municipal Audit Bureau and Finance Department of Municipal Health Bureau, and gained a lot of audit information and advanced work experience.
2. Communicate with auditors such as the Ninth Hospital of _ _ _ _ _ City and the Psychiatric Hospital of _ _ _ _ _ _ Province to discuss new ideas of audit work.
3. Strengthen the study of their own professional quality and actively carry out academic research and discussion.
Third, the specific audit work
1. Participate in logistics maintenance audit.
With the continuous expansion of hospital business, the logistics management department covers more and more contents, which requires us to establish and improve the management system. We participated in the formulation of a series of rules, regulations and measures for logistics management, auditing sporadic maintenance once a month and auditing every item of infrastructure maintenance. By the end of June, * * * had saved 1 1,000 yuan for the hospital. It has played a due role in promoting the logistics development of the hospital.
2. Participate in financial revenue and expenditure audit.
Do a good job in the audit of hospital financial books. In order to ensure the legitimacy, rationality and accuracy of hospital financial books, our department cooperated with the Audit Bureau to audit the financial revenue and expenditure of the hospital for 20 years, timely and effectively rectified the existing problems, further standardized the financial system, provided decision-making basis for leaders, and made contributions to the reform and development of the hospital.
3. Participate in the audit of bidding work.
With the rapid development of hospital business, it is particularly important to strengthen internal management and internal supervision mechanism. Hospital engineering construction and material procurement are closely related to the market. In order to realize the effective control of engineering construction and material procurement, various rules and regulations must be used to regulate and constrain it. We participate in the formulation of the relevant provisions of the bidding procedure and supervise its implementation. Tendering adheres to the principles of openness, justice and fairness. According to the requirements of the Measures for the Administration of Government Procurement, our department has effectively strengthened the supervision of unit procurement activities, especially the bidding procurement of drugs and medical devices, further preventing the occurrence of commercial bribery. In this half year's work, our department supervised the bidding work of six projects, tightened the bidding discipline, and better ensured that the bidding process was conducted in an open, fair and just manner in strict accordance with procedures and requirements. Save more than 10,000 yuan for the unit.
4. Participate in the price audit.
In order to strengthen the supervision of medical charges, our department regularly checks the discharge medical records, surgical medical records and pharmacy prescription pricing every month. By the end of June, more than 20 discharged medical records and more than 30 surgical medical records were found to be "inconsistent with the three orders" and rectified in time.
5. Participate in special expenditure audit.
Scientific research is an important work in hospital development. We concentrate on strengthening the audit and supervision of special funds for scientific research, so that these funds can give full play to their functions and benefits. In the past six months, a total of scientific research funds 10 have been approved, which has promoted the development of scientific research.
Fourth, work experience.
1. Leadership's attention and support is the key to internal audit. The higher the leaders attach importance to it, the more reliable the internal audit work will be and the greater the role it will play. While doing a good job seriously, we should pay attention to communication with superior leaders, report our work irregularly, win the trust of leaders, and gain their great attention and strong support for internal audit.
2. Sound audit institutions, reasonable personnel structure and knowledge structure are the basic conditions for doing a good job in auditing. With the great attention and help of the hospital leaders, the audit institutions have been continuously improved and the work efficiency has been significantly improved. Reasonable staffing and personnel structure are conducive to the smooth development of the work and lay a solid foundation for the long-term development of the audit work in our hospital.
3. Internal audit should establish a sense of service. The nature of internal audit work determines that audit work must pay equal attention to supervision and service, including supervision and service. In the final analysis, internal audit is an internal management behavior, and its goal is to strengthen internal management and serve managers. Combined with the actual situation of the school, the supervision, evaluation and control functions of internal audit work must be centered on serving the economic development of the school, and the sense of service should be integrated into the whole audit process, so as to provide reliable decision-making basis for leaders while doing a good job of supervision.
Hospital annual audit report 5
_ _ _ _ Hospital:
We have audited the attached financial statements of _ _ _ _ Hospital, including the balance sheet of 20 12 12 3 1, the profit and profit distribution table of 20 12, the cash flow statement and the notes to the financial statements.
(a) Management's responsibility for financial statements
Preparation and fair presentation is the responsibility of the management of _ _ _ _ hospital. This responsibility includes: (1) preparing financial statements in accordance with the provisions of the accounting standards for business enterprises and making them reflect fairly; (2) Design, implement and maintain the necessary internal control, so that there is no material misstatement caused by fraud or error in the financial statements.
(B) the responsibility of certified public accountants
Our responsibility is to express an audit opinion on the financial statements based on the implementation of the audit work. We have carried out the audit according to the requirements of the auditing standards for certified public accountants in China. The auditing standards of certified public accountants in China require us to abide by the professional ethics standards of certified public accountants in China, and plan and implement the auditing work to obtain reasonable assurance on whether there is no material misstatement in the financial statements.
Audit work involves the implementation of audit procedures to obtain audit evidence about the amount and disclosure of financial statements. The selected audit procedure depends on the judgment of certified public accountants, including the assessment of the risk of material misstatement of financial statements due to fraud or error. In risk assessment, certified public accountants consider the internal control related to the preparation and fair presentation of financial statements in order to design appropriate audit procedures, but the purpose is not to express opinions on the effectiveness of internal control. The audit also includes evaluating the appropriateness of management's accounting policies and the rationality of accounting estimates, as well as evaluating the overall presentation of financial statements.
We believe that the audit evidence we obtained is sufficient and appropriate, which provides a basis for expressing audit opinions.
(3) Audit opinions
In our opinion, the financial statements of the hospital were compiled in accordance with the provisions of the Accounting Standards for Business Enterprises in all major aspects, which fairly reflected the financial status of the hospital in 20 12 12 3 1 year and its operating results and cash flow in 20 12 year.
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