1, understand the process of asset procurement, approval, etc.;
2, understand the relevant system of asset management, the card has not been posted, the transfer of assets there is no relevant procedures, etc.;
3, the assets inventory, if the previous year there is an audit, then it is necessary to carry out a full inventory
3, the inventory of assets, if the previous year is also your audit, then it is necessary to carry out a full inventory; If the previous year is also your audit, then you can choose to inventory the new assets in the year;
4, export accounting books, verify the accounts with the amount of the inventory to see whether the correct accounting, do depreciation test;
5, request the relevant assets of the title (real estate, vehicle license), and physical verification of the approval.
Probably these, in fact, not only hospitals, other businesses are similar to the fixed asset management audit.