Work summary is an important part of doing a good job. Through the work summary, you can clarify the direction of the next step, less detours, less mistakes, and improve the effectiveness of the work. Let me take you to see the hospital annual audit work summary report sample 5, I hope it can help you!
Hospital Annual Audit Report 1
20____ years, our hospital internal audit work in the hospital party and government leadership attaches great importance to and support, and conscientiously implement the "Audit Law" and the health administrative departments of the provisions of the internal audit of hospitals, and adhere to the "comprehensive audit, highlighting the focus of the audit policy. "audit policy, in accordance with the requirements of the hospital party and government leaders, closely around the central work of the hospital to maintain the financial order of the hospital, standardize the economic behavior of the hospital, promote the construction of clean government, improve the efficiency of the use of funds as the focus of the construction of a conservation-oriented hospital, building a harmonious hospital as the goal, and actively perform the function of auditing, focusing on the key points, focusing on the practical effect, and gradually broaden the field of audit In order to carry out the audit work in a practical and realistic manner, we have completed the tasks and made certain achievements. The 2014 internal audit of the hospital is summarized as follows:
First, strengthen the system construction, standardize the audit behavior
Over the past year, we have been strictly implementing the national audit laws and regulations, combined with the actual hospital, strengthen the system construction, establish, improve and perfect the system, improve the system, standardize the basic procedures of the audit, and other fundamental work. Work. Through these efforts, we standardize the audit behavior, improve the internal management of the hospital, expand the audit impact, improve the efficiency of the audit work, to strengthen the party's clean government, cultivate a good medical ethics play a positive role in building a solid foundation for the construction of people's satisfaction with the hospital.
Second, around the central work of the hospital, actively carry out internal audit
1, actively carry out internal audit, play the role of audit effectiveness.
We focus on the central work of the hospital, and actively carry out internal audit, adhere to the financial income and expenditure audit as the basis for large-scale equipment, material purchases, drug purchases, infrastructure, repair project audit as the focus, and constantly broaden the field of audit, increase audit supervision, and achieved significant results. By actively carrying out internal audits, not only has the hospital achieved significant economic and social benefits, but also promotes and improves the management's sense of responsibility and management level.
2, expanding the scope of the audit, audit supervision and service functions.
We continue to implement the "comprehensive audit, highlight the key" approach, focus on key departments, key funds, major issues of the audit at the same time, and gradually expand the audit coverage, and further play the audit function of supervision and service. First, we do a good job of auditing the financial income and expenditure and economic activities, and make timely suggestions and comments on the problems found in the audit, which effectively strengthen the audited units in the construction of the system, day-to-day management of income and expenditure and other aspects of the improvement and enhancement. The second is to participate in the hospital large-scale equipment, material procurement, drug procurement, infrastructure and repair projects bidding work, the signing of economic contracts and other aspects of the audit supervision, for the hospital to save money, to protect the correct and reasonable use of hospital funds.
3, strengthen the publicity, highlighting the importance of audit work.
We effectively strengthen the publicity, highlighting the importance of the audit, through the newspaper, bulletin boards and other means, the hospital's internal audit work dynamics, audit regulations, audit system, etc., announced to the public, for the hospital staff and departments to build an audit information exchange window; at the same time, within a certain range of the audit results of the notification; through these efforts, so that the hospital staff to further deepen the understanding of the importance of the hospital's internal audit work, to ensure that the hospital funds properly utilized. Hospital internal audit work to further deepen the understanding of the importance of improving and optimizing the audit environment, more understanding and support from the hospital staff, and promote the healthy and sustainable development of the hospital's internal audit work.
4, the use of audit results, to promote the development of party style and clean government.
According to the audit results, the hospital to strengthen the management and use of human and financial resources and the supervision of key positions, the person in charge of the key positions for the collective admonition, prompting the party cadres to correctly exercise their powers. The company has also strengthened the supervision of the implementation of the procurement bidding system, large-scale equipment, material procurement, drug procurement, etc., in accordance with the provisions of the procedures for public bidding and centralized purchasing, to eliminate the "backdoor operation", to avoid the occurrence of power corruption. The hospital also strengthens the standardization of medical management and service behavior, corrects the unhealthy practices in the field of medicine purchase and sale, consolidates the results of the special treatment of commercial bribery, increases the strength of investigating and dealing with the undesirable trading behaviors in the field of medicine purchase and sale, and strengthens the management of medicines and equipments to eliminate the unhealthy practices in the procurement of medicines and equipments. Through the use of audit results, not only to promote the development of party culture and clean government, but also to establish a clean and honest workforce.
Third, the main work measures taken
1, awareness-raising, clear responsibility.
We fully realize that the purpose of carrying out internal audit work in hospitals is to implement the scientific concept of development and establish a harmonious hospital. As a hospital internal audit department, we have to fully fulfill the audit duties, improve the audit supervision ability, in the audit work to strict requirements, high standards, to ensure the quality of the audit.
2, according to the law, to ensure the effectiveness of the audit.
In order to ensure the quality of the audit, we have always strengthened the audit awareness of the law, firmly establish the audit according to the law, according to the law, supervision, in the work of consciously abide by the strict implementation of the requirements of the audit work and audit procedures to overcome the arbitrariness of the auditing process to achieve the audit process is legal, the audit of the behavior of the norms, the audit of the issue of the qualitative accuracy of the audit conclusions objectively and impartially. Adhere to the "comprehensive audit, highlight the key" audit ideas, from the hospital's economic work center, focusing on strengthening the ability to manage various types of funds, improve the economic and social benefits of the audit, to ensure the effectiveness of the audit.
3, solidarity, good work.
Do a good job of the audit, we must establish a sense of the big picture, to achieve unity and cooperation, work together. We know the big picture, take care of the big picture, care for each other, help each other, cooperate with each other, and do a good job together. Each auditor can take the initiative to find things, check things, inquire about things and standardize the operation of an audit report is completed, we take the hospital is responsible for the audit of the responsible attitude to carefully read the application of laws and regulations in doubt through the Internet or to the famous lawyers consulting to ensure that the application of laws and regulations is correct, so that the audit report to withstand the test of time and history.
Fourth, strengthen the team building, improve the political quality of the auditors, ideological quality and business level
1, adhere to the theoretical armament, improve the level of policy.
Higher political and ideological awareness and skillful business skills is a prerequisite for good audit work. We strengthen the study and training of auditors, make full use of the press, radio, television, Internet and other media, timely understanding of major domestic current events, a deep understanding and appreciation of the spirit of the 17th Party Congress, so that the political and ideological quality of the auditors to further improve.
2, strengthen the style of construction, promote efficient work
We strengthen the style of construction of the audit staff, so that the auditors in the audit work can be strict law enforcement, according to the rules, seeking truth from facts, objectivity and fairness, set an example, integrity from the trial, and strive to cultivate their own impartiality, fairness and the quality of thought, cultivate a good sense of professional ethics and service consciousness, and the formation of a more rigorous work style, can complete the audit tasks, and improve the audit team, the audit team, and the audit team. To be able to complete the audit tasks, improve the efficiency of the audit work and the quality of audit work.
3, pay attention to business knowledge learning, improve the level of work
We pay attention to business knowledge learning, and strive to improve the level of work of the auditors. First, the establishment of a learning system. Adhere to a weekly focus on learning business theory knowledge. The second is to encourage auditors to use their spare time to adhere to self-study according to their own reality. Third, the selection of audit staff to participate in various audit training courses and theoretical seminars organized by the higher audit authorities. In the study of business knowledge, auditors are required to constantly update their knowledge, especially focusing on the use of information technology for audit work, to further improve the audit work to lay a good foundation.
Fifth, there are shortcomings in the problem
We make serious efforts, the courage to explore, and actively audit, in all aspects of the better results. However, there are still some deficiencies, mainly: First, the audit means is relatively single, the efficiency of the audit work still needs to be improved; Second, the audit consulting and audit services are not yet fully in place; Third, due to insufficient manpower audit work is not carried out comprehensively, such as economic responsibility audits and other basically not carried out normally; Fourth, the system is not yet sufficiently sound and perfect; Fifth, the audit of information technology is not enough, such as, the means of audit is more primitive, Backward. These deficiencies in the problem, need to cause us a high degree of attention to take practical measures to improve and enhance the work in the future.
Sixth, the future direction of efforts
1, diligent study, improve the ideological understanding.
Auditors are busy on weekdays in the work of affairs, business learning and research is not enough to strengthen learning, learning the Party's theory, learning auditing theory, auditing knowledge and business skills, to improve the ideological understanding and business knowledge, improve the work of competence, and effectively do a good job in the audit work and improve the efficiency of the work.
2, improve the system, improve the effectiveness of the audit.
We need to further improve the system, so that the system to manage people, the system to manage things, the establishment of innovative development of the work mechanism, improve the effectiveness of the audit, play the role of auditing in the construction of the party culture and clean government, and then promote the medical ethics and medical style of the obvious improvement, to build a people's satisfaction with the hospital, the hospital and harmonious hospital.
3, strengthen the construction of information technology, promote the development of audit work.
We need to further strengthen the construction of information technology, make full use of computer technology to carry out the audit work, change the audit means backward, inefficient state, promote the development of audit work, service is subordinate to the central work of the hospital and long-term construction.
20____ years, we work hard, although we have achieved good results, but with the requirements of the hospital, compared with the hopes of the staff, or need to continue to work hard and improve. In the future, we must continue to strengthen learning, deepen management, master the necessary knowledge and skills to do a good job of auditing; strengthen the audit team construction, comprehensively enhance the business quality of the auditors; efforts to develop and innovate, broaden the audit field, give full play to the audit of the supervision of the service function, the audit work to a new level, for the healthy and sustainable development of the hospital to make its due contribution.
Hospital Annual Audit Report 2
20____ years, the hospital discipline inspection and monitoring audit section in the hospital discipline inspection committee, the hospital party committee and the correct leadership of the higher authorities, closely around the center of the work of the hospital, conscientiously carry out the work of discipline inspection and monitoring, auditing, price management duties, mainly from the following aspects of the work:
First, the conscientious implementation of the responsibility system for the construction of honest and clean government, anti-corruption leadership system and working mechanism to further establish
The hospital held a conference on honest and clean government and corrective work, respectively, and the branch secretaries, department directors signed a party and clean government and anti-corruption and corrective action target responsibility book. In accordance with the principle of "who is in charge of who is responsible", the tasks were decomposed and integrated into the work objectives of each section, so that the construction of honesty and business work with the deployment, implementation, inspection and assessment.
Second, extensive anti-corruption education, build a firm line of defense
Invite ____ City People's Procuratorate Prevention of Functional Crimes Division Cai held a special report on the prevention of functional crimes, the organization of some of the middle-level cadres, business backbone, more than 20 people in key positions to the Municipal Procuratorate to receive a warning education; the issuance of the party's style of honesty and integrity and anti-corruption and integrity of the relevant learning materials; through the Propaganda and education, and further enhance the party members and cadres, especially the leading cadres of integrity awareness and conscientiousness to strengthen integrity construction. Has issued a "prevention and control of integrity risks", "medicine purchasing and marketing and medical services in the special treatment of corruption," "leading cadres to prevent conflicts of interest" and other implementation programs.
Third, play the audit supervision function, and strive to prevent and control corruption from the source
Further improve the rules and regulations on the audit work, and do a good job of establishing rules and regulations to standardize the behavior of the audit work. February contact ____ City Audit Bureau of economic responsibility audit of President Wu. The monthly financial income and expenditure; performance payroll; a variety of materials, drugs, equipment procurement, use, financial settlement; the progress of major projects to carry out routine audits. At the same time, in accordance with the beginning of the year Work plan for the hospital's various departments to carry out special audits of performance payroll, timely detection of problems to correct the problem. The implementation of large, bulk materials and equipment bidding and procurement, personnel appointment of the whole process of supervision. To find a problem, develop a corrective measure, put forward a rationalization proposal, so as to supervise, check and prevent the occurrence of job crime, for the hospital rapid, healthy, stable and harmonious development to create a favorable environment.
Fourth, broaden the channels of communication, increase complaints, reports and case investigation and handling
Under the leadership of the Hospital Discipline Inspection Commission, the first time to understand the views and suggestions of the masses, play a smooth emotions, resolve conflicts, unify thinking, cohesion and the positive role of the people; seriously comb and analyze the mass of letters and visits, complaints and reports, the establishment of a sound centralized system of management of the case and the collective examination of mechanisms
Fifth, standardize the price charges, strict measurement, strict implementation
Since 20 ____ ___ month ___ accept price management work, in strict accordance with the requirements of the provincial and municipal price departments, standardize the behavior of our hospital medical service charges. Actively do the daily price management, maintenance, audit, measurement work. Newly declared items for each department to the Price Bureau for temporary price filing, and various types of fees certified to correct. The current hospital 8 types of charges for audit and calculation, and gradually unified charge code.
Six, deepen the "three good and one satisfaction" activities
In accordance with the overall requirements of the "consolidation, improve, create a brand, out of the results," to "moral hospital, to love the doctor and patient
In accordance with the general requirements of "consolidation and improvement, create a brand, and achieve results", and with the "Virtue Hospital, love doctor and patient" as the characteristic brand, to further strengthen the brand building, casting first-class service brand, quality brand, system brand and cultural brand building.
VII, actively carry out the "optimization of the economic environment, special governance activities"
Damage to the economic development environment, "indiscriminate inspection, fees, penalties, and disorganization," the conduct of special governance, to further standardize medical services behavior, and purify the hospital economic environment.
Eight, continue to deepen the democratic evaluation of the wind
Democratic evaluation of hospital activities, improve the medical process, convenient facilities, improve the quality of service, and further improve the hospital's social reputation, and carry forward the results of the construction of the hospital wind.
Hospital Annual Audit Report 3
20____ year under the support of the hospital leadership, under the guidance and assistance of the higher authorities, all comrades of our Audit Section seriously study and comprehend the spirit of the 17th National Congress, and, as always, carry out and implement the "Audit Law," the "Audit Office of the Internal Audit Provisions," and the relevant national laws and regulations. Hospital work as the center, combined with the actual work of internal audit, closely around the hospital's hot, key, difficult issues to carry out audits, give full play to the supervision and service functions of internal audit, hospital leaders to provide a timely basis for decision-making. ***More than 10 audits were conducted, saving funds for the hospital. In deepening the reform of the health care system, promote honesty, strengthen financial management, improve economic efficiency, etc., really played the role of economic guardian and staff assistant.
First, infrastructure
20____ year is a year of rapid development of our hospital, medical, scientific research, management work in an orderly manner, for us to do a good job provides a strong guarantee. We audit section conscientiously implement the Health Bureau, Audit Bureau and other higher departments of the spirit of the instructions, combined with the actuality of our hospital, while doing a good job of auditing, and actively cooperate with the other work of the development of various tasks. Adhere to the principle of self-improvement and awareness-raising, and strive to improve the audit system, improve the audit organization, and adjust the staff structure.
1, standardized the audit workflow, in accordance with the 20 ____ audit work plan, to further strengthen the supervision of various economic projects in the hospital.
2, participated in the development of a number of hospital materials procurement, equipment management and related regulations. Standardized economic behavior, so that the audit work to further legalization, institutionalization and standardization.
3, in the audit department was established separately, further clarified the duties and responsibilities of the audit staff. So that the internal audit work of the internal oversight function further embodied, can be better for the leadership to provide a basis for decision-making.
4, adjust the knowledge and age structure of the personnel, the addition of a new professional auditor (fresh undergraduate graduates), strengthening the audit team.
Second, learning and training
Strengthening measures to further improve the audit staff's business and political quality, so that each of our internal audit staff have really become ideological, operational excellence, skillful, pragmatic and efficient work master.
1, to participate in the Audit Office, the City Audit Bureau, the City Health Bureau of Planning and Finance Division held training courses, access to a large number of audit information and advanced work experience.
2, and ____ the city's ninth hospital, ____ provincial psychiatric hospitals and other auditors to communicate with each other, *** with the exploration of new ideas for audit work.
3, to strengthen the quality of their own business learning, and actively engage in academic research and discussion.
Third, the specific audit
1, participate in the logistics maintenance audit.
As the hospital business continues to expand, the logistics management department covers more and more content, which requires us to establish a sound management system. We participated in the development of a series of logistics management regulations and measures, the sporadic maintenance of a monthly audit, the infrastructure maintenance of each project are audited, as of the end of June, **** for the hospital to save more than 1,000 yuan. To promote the hospital's logistics development has played a due role.
2, participate in the audit of financial income and expenditure.
Do a good job of auditing the financial accounts of the hospital, in order to ensure the legality of the financial accounts of the hospital, rationality, accuracy, my department with the Audit Bureau of the hospital 20 ____ years of financial income and expenditure audit, on the existence of problems in a timely and effective corrective action, to further standardize the financial system, for the leadership to provide the basis for decision-making, and make a contribution to the reform and development of the hospital.
3, participate in the bidding work audit.
With the rapid development of hospital business, strengthening internal management, strengthening the internal supervision mechanism is particularly important. Hospital construction and material procurement is closely linked to the market, to achieve effective control of construction and material procurement work, it is necessary to use the rules and regulations to regulate and constrain. We participate in the formulation of relevant regulations on bidding procedures and supervise their implementation. We truly adhere to the principles of openness, justice and fairness in the bidding work. According to the requirements of the Measures for the Administration of Government Procurement, our section has effectively strengthened the supervision of the unit's procurement activities, especially the bidding and purchasing of medicines and medical devices, which further prevented the occurrence of commercial bribery. In this half year's work, the unit of six projects bidding work, my section throughout the supervision, serious bidding discipline, better ensure that the bidding process in strict accordance with the procedures and requirements, open, fair and impartial smoothly. For the unit to save money more than ten thousand dollars.
4, participate in price audit.
In order to increase the supervision of medical charges, my department every month on a regular basis on the discharge medical records, operating medical records and pharmacy prescription batch price check, as of the end of June, found more than 20 discharge medical records, more than 30 operating medical records there are "three single discrepancy" phenomenon, and make timely corrections.
5, to participate in the special expenditure audit.
Scientific research is the development of the hospital is a vital work, we focus on strengthening the audit supervision of scientific research special funds, so that these funds to give full play to the role and benefits. In the past six months, we have carried out 10 items of scientific research funding audit signatures to promote the development of scientific research.
Fourth, the work experience
1. Leadership attention and support is the key to good internal audit work. The higher the attention of the leadership, the more the work of internal audit is relied upon, and the greater the role played. We do a good job in earnest at the same time, pay attention to the exchange with the higher leadership, from time to time to report on the work situation, and strive for the leadership's trust, to obtain the leadership of the internal audit work of the great importance and strong support.
2. A sound audit organization, a reasonable staff structure and knowledge structure is the basic conditions for good audit work. In the hospital leadership attaches great importance to and help, the audit organization has been continuously improved, and the efficiency of the work has been significantly improved. Reasonable staffing and staffing structure to facilitate the smooth implementation of the work, for the long-term development of our audit work has laid a solid foundation.
3. Internal audit to establish a sense of service. The nature of the internal audit work determines that the audit must adhere to the supervision and service and give equal importance to the supervision and service. In the final analysis, internal audit is a kind of internal management behavior, its goal is to strengthen the internal management, for the managers to serve. Combined with the actual school, the internal audit work supervision, evaluation, control functions must focus on the school economic development services, the sense of service in the whole audit process, in a good supervision at the same time for the leadership to provide a reliable basis for decision-making.
Hospital Annual Audit Report 4
20____ year under the support of the leadership of the hospital, under the guidance and assistance of the higher authorities, all comrades of our Audit Section to seriously study and comprehend the spirit of the seventeenth National Congress, as always, to carry out and implement the "Audit Act", "Audit Commission on the work of the internal audit provisions" and the relevant national laws and regulations. With the hospital work as the center, combined with the actual internal audit work, closely around the hospital's hot spots, key points, difficult issues to carry out audit work, give full play to the supervision and service functions of the internal audit, and provide timely decision-making basis for the hospital leadership. ***More than 10 audits have been carried out, saving funds for the hospital. In deepening the reform of the health care system, promote integrity building, strengthen financial management, improve economic efficiency, etc., really played the role of economic guardian and staff assistant.
First, the infrastructure
20____ is a year of rapid development of our hospital, medical, scientific research, management work in an orderly manner, for us to do a good job provides a strong guarantee. We audit section seriously implement the Health Bureau, Audit Bureau and other higher departments of the spirit of the instructions, combined with the actuality of our hospital, while doing a good job of auditing, and actively cooperate with the development of other work. Adhere to the principle of perfecting oneself and raising awareness, and strive to improve the audit system, improve the audit organization and adjust the staff structure.
1, standardized the audit workflow, in accordance with the 20 ____ audit work plan, to further strengthen the supervision of the institution's economic projects.
2, participated in the development of a number of hospital materials procurement, equipment management and related regulations. Standardized economic behavior, so that the audit work to further legalization, institutionalization and standardization.
3, in the audit department was established separately, to further clarify the duties and responsibilities of the audit staff. So that the internal audit work of the internal oversight function further embodied, can be better for the leadership to provide a basis for decision-making.
4. Adjust the knowledge and age structure of the personnel, a new professional auditor (fresh undergraduate graduates), strengthening the audit team.
Second, learning and training
Strengthening measures to further improve the audit staff's business quality and political quality, so that each of our internal audit staff have really become a leading ideological, business, skillful, pragmatic and efficient work master.
1, to participate in the Audit Office, the City Audit Bureau, the City Health Bureau of Planning and Finance Division held training courses, access to a large number of audit information and advanced work experience.
2, and ____ the city's ninth hospital, ____ provincial psychiatric hospitals and other auditors to communicate with each other, *** with the discussion of new ideas for audit work.
3, to strengthen the quality of their own business learning, and actively engage in academic research and discussion.
Third, the specific audit
1, participate in the logistics maintenance audit.
As the hospital business continues to expand, the logistics management department covers more and more content, which requires us to establish a sound management system. We participated in the development of a series of logistics management regulations and measures, the sporadic maintenance of a monthly audit, the infrastructure maintenance of each project are audited, as of the end of June, **** for the hospital to save more than 1,000 yuan. To promote the hospital's logistics development has played a due role.
2, participate in the audit of financial income and expenditure.
Do a good job of auditing the financial accounts of the hospital, in order to ensure the legality of the financial accounts of the hospital, rationality, accuracy, my department with the Audit Bureau of the hospital 20 ____ years of financial income and expenditure audit, on the existence of problems in a timely and effective corrective action, to further standardize the financial system, for the leadership to provide the basis for decision-making, and make a contribution to the reform and development of the hospital.
3, participate in the bidding work audit.
With the rapid development of hospital business, strengthening internal management, strengthening the internal supervision mechanism is particularly important. Hospital construction and material procurement is closely linked to the market, to achieve effective control of construction and material procurement work, it is necessary to use the rules and regulations to regulate and constrain. We participate in the formulation of relevant regulations on bidding procedures and supervise their implementation. We truly adhere to the principles of openness, justice and fairness in the bidding work. According to the requirements of the Measures for the Administration of Government Procurement, our section has effectively strengthened the supervision of the unit's procurement activities, especially the bidding and purchasing of medicines and medical devices, which further prevented the occurrence of commercial bribery. In this half year's work, the unit of six projects bidding work, my section throughout the supervision, serious bidding discipline, better ensure that the bidding process in strict accordance with the procedures and requirements, open, fair and impartial smoothly. For the unit to save money more than ten thousand dollars.
4, participate in price audit.
In order to increase the supervision of medical charges, my department every month on a regular basis on the discharge medical records, operating medical records and pharmacy prescription batch price check, as of the end of June, found more than 20 discharge medical records, more than 30 operating medical records there are "three single discrepancy" phenomenon, and make timely corrections.
5, to participate in the special expenditure audit.
Scientific research is the development of the hospital is a vital work, we focus on strengthening the audit supervision of scientific research special funds, so that these funds to give full play to the role and benefits. In the past six months, we have carried out 10 items of scientific research funding audit signatures to promote the development of scientific research.
Fourth, the work experience
1. Leadership attention and support is the key to good internal audit work. The higher the attention of the leadership, the more the work of internal audit is relied upon, and the greater the role played. We do a good job in earnest at the same time, pay attention to the exchange with the higher leadership, from time to time to report on the work situation, and strive for the leadership's trust, to obtain the leadership of the internal audit work of the great importance and strong support.
2. A sound audit organization, a reasonable staff structure and knowledge structure is the basic conditions for good audit work. In the hospital leadership attaches great importance to and help, the audit organization has been continuously improved, and the efficiency of the work has been significantly improved. Reasonable staffing and staffing structure to facilitate the smooth implementation of the work, for the long-term development of our audit work has laid a solid foundation.
3. Internal audit to establish a sense of service. The nature of internal audit work determines that the audit work must adhere to the supervision and service and give equal importance to the supervision and service. In the final analysis, internal audit is an internal management behavior, its goal is to strengthen the internal management, for the service of managers. Combined with the actual school, the internal audit work supervision, evaluation, control functions must focus on the school economic development services, the sense of service in the whole audit process, in a good supervision at the same time for the leadership to provide a reliable basis for decision-making.
Report on the Annual Audit of the Hospital5
____ Hospital:
We have audited the accompanying financial statements of ____ Hospital, which comprise the balance sheet as at December 31, 2012, the statement of profit and profit distribution for the year 2012, the statement of cash flows and the notes to the financial statements.
(a) Management's Responsibility for the Financial Statements
The preparation and fair presentation are the responsibility of ____ Hospital's management. This responsibility includes (1) preparing the financial statements in accordance with the provisions of the Business Accounting Standards (BAS) and causing them to be fairly presented; and (2) designing, implementing and maintaining internal control necessary to enable the financial statements to be free from material misstatement, whether due to fraud or error.
(II) Responsibilities of the Certified Public Accountants
Our responsibility is to express an opinion on the financial statements based on our audits. We conducted our audit in accordance with the provisions of the Chinese Standards on Auditing for Certified Public Accountants. Those standards require that we comply with the Code of Ethics for Certified Public Accountants in China and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing audit procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The audit procedures selected depend on the CPA's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the CPA considers internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control. An audit also includes evaluating the appropriateness of management's selection of accounting policies and the reasonableness of accounting estimates made, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for the audit opinion.
(C) Audit Opinion
In our opinion, the financial statements of ____ Hospital have been prepared, in all material respects, in accordance with the Business Accounting Standards, and present fairly the financial position of ____ Hospital as of December 31, 2012, and the results of its operations and its cash flows for 2012 .
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