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Health Care Industry Developments - Audit Risk Alert 2013/14

Publisher: AICPA
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This completely new edition will help you achieve a more robust understanding of the unique economic, regulatory, accounting and auditing developments affecting investor-owned, not-for-profit and governmental health care entities, and continuing care retirement communities.

This Alert features the following recently issued regulatory developments, accounting pronouncements, and audit risks:

  • Current Accounting and Auditing Issues:
    • Accountable Care Organizations
    • Medicare RAC recoveries and receivables
    • Meaningful use certification and payments
    • M&A readiness considerations for private practices
    • Impairment and recoverability considerations
    • Much more.
  • Regulatory Developments:
    • The Affordable Care Act
    • Recent rules affecting DSH payments
    • The expansion of HIPAA requirements
    • IRS and OIG developments.
    • GAO study findings on the coordination of Medicare audits
    • Stark Law litigation and the potential industry implications
    • Municipal Advisor Registration

This resource will also keep you up-to-date on emerging issues that may require consideration during 2013/14 risk assessment and planning procedures, including industry-specific fraud risks, —application of AU-C section 250, Consideration of Laws and Regulations, guidance on the use of third-party verification letters, AICPA independence and ethics developments, the Clarity Project, and much more.

Paperback , 2013/14
Product# ARAHCO13P
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