Then again, as far as hospitals are concerned, they are generally categorized as: private or public.
For private hospitals, the audit can be carried out in the same way as a normal business audit, the difference is only the difference in the subject business.
For public hospitals, it has a governmental nature, involving a number of financial allocations and other matters, the audit should pay more attention to the audit of its bulk purchases, you can learn from the experience of government audits.
Finally, the beginning of any audit requires a certain understanding of the enterprise and the industry to be audited, and a predetermined audit direction in advance.
I hope this helps!