Tabla de Contenidos: “…Hospitals, 2014 -- Characteristics of Inpatient Stays Involving Hepatitis C, 2005-2014 -- Acute Renal Failure Hospitalizations, 2005-2014 -- A Comparison of All-Cause 7-Day and 30-Day Readmissions, 2014 -- Characteristics of Homeless Individuals Using Emergency Department Services in 2014 -- Breast Reconstruction Surgery for Mastectomy in Hospital Inpatient and Ambulatory Settings, 2009-2014 -- Patient Residence Characteristics of Opioid-Related Inpatient Stays and Emergency Department Visits Nationally and by State, 2014 -- Patient Characteristics of Opioid-Related Inpatient Stays and Emergency Department Visits Nationally and by State, 2014 -- Surgeries in Hospital-Based Ambulatory Surgery and Hospital Inpatient Settings, 2014 -- Delivery Hospitalizations Involving Preeclampsia and Eclampsia, 2005-2014 -- Characteristics of Emergency Department Visits for Super-Utilizers by Payer, 2014 -- Emergency Department Visits Related to Suicidal Ideation, 2006-2013 -- Opioid-Related Inpatient Stays and Emergency Department Visits by State, 2009-2014 -- All-Cause Readmissions Following Hospital Stays for Patients With Malnutrition, 2013 -- Burn-Related Hospital Inpatient Stays and Emergency Department Visits, 2013 -- Trends in Emergency Department Visits Involving Mental and Substance Use Disorders, 2006-2013 -- Trends in Hospitalizations With a Red Blood Cell Transfusion, 2000-2013 -- Trends in Hysterectomies and Oophorectomies in Hospital Inpatient and Ambulatory Settings, 2005-2013 -- Characteristics of Safety-Net Hospitals, 2014 -- Hospital-, Health Care-, and Community-Acquired MRSA: Estimates From California Hospitals, 2013 -- Variation in the Rate of Cesarean Section Across U.S…”

Tabla de Contenidos:

Tabla de Contenidos: “…-- 1.9 Object of an Audit -- 1.10 Errors and Frauds in Accounting -- 1.11 Role of Auditors in Detecting Errors and Frauds -- 1.12 Relation Between Book-Keeping, Accountancy and Auditing -- 1.13 Basic Principles Governing an Audit -- 1.14 Scope and Procedures of Audit -- 1.15 Advantages of Auditing -- 1.16 Limitations of Auditing -- 1.17 Relationship Between Auditing with Other Subjects -- 1.18 Qualities of an Auditor -- 1.19 Auditing and Other Services -- Chapter 2: Types of Audit -- 2.1 Introduction -- 2.2 Classification of Audit -- 2.2.1 Classification of Audit on the Basis of Organisation -- 2.2.2 Classification on the Basis of Function -- 2.2.3 Classification on the Basis of Practical Approach -- 2.2.4 Classification on the Basis of Audit Dimension -- Chapter 3: Techniques and Procedures of Auditing -- 3.1 Introduction -- 3.2 Preparatory Steps Before Commencement of New Audit -- 3.3 Audit Activities -- 3.4 Audit Engagement Letter -- 3.4.1 Concept -- 3.4.2 Form and Content -- 3.4.3 Revision of Engagement Letters -- 3.5 Preparation by the Auditor -- 3.5.1 Audit Planning -- 3.5.2 Audit Programme -- 3.5.3 Audit Note Book -- 3.5.4 Audit Working Papers -- 3.5.5 Audit Files -- 3.5.6 Audit Manual -- 3.5.7 Audit Memorandum -- 3.6 Principles and Techniques of Auditing -- 3.6.1 Important Audit Techniques -- 3.7 Procedures Followed in Course of Audit -- 3.7.1 Audit Evidence -- 3.7.2 Analytical Procedures -- 3.7.3 Routine Checking -- 3.7.4 Test Checking -- 3.7.5 Auditing in Depth -- 3.7.6 Walk-Through Tests -- 3.7.7 Rotational Tests…”

Tabla de Contenidos: “…2.6 Classification on the Basis of Audit Dimension -- 2.6.1 Management Audit -- 2.6.2 Cost Audit -- 2.6.3 Tax Audit -- 2.6.4 Human Resource Audit -- 2.6.5 System Audit -- 2.6.6 Propriety Audit -- 2.6.7 Performance or Efficiency Audit -- 2.6.8 Environmental Audit -- 2.6.9 Social Audit -- 2.6.10 Cash Transaction Audit -- 2.6.11 Energy Audit -- 2.6.12 Secretarial Audit -- Points to Ponder -- Review Questions -- Chapter 3: Techniques and Procedures of Auditing -- 3.1 Introduction -- 3.2 Preparatory Steps before Commencement of Audit -- 3.3 Preparation by the Auditor -- 3.3.1 Audit Planning -- 3.3.2 Audit Programme -- 3.3.3 Audit Notebook -- 3.3.4 Audit Working Papers -- 3.3.5 Audit Files -- 3.3.6 Audit Manual -- 3.3.7 Audit Memorandum -- 3.4 Principles and Techniques of Auditing -- 3.4.1 Important Audit Techniques -- 3.5 Procedures Followed in Course of Audit -- 3.5.1 Audit Evidence -- 3.5.2 Routine Checking -- 3.5.3 Test Checking -- 3.5.4 Auditing in Depth -- 3.5.5 Cut-off Examination -- 3.5.6 Statistical Sampling -- 3.5.7 Surprise Checking -- 3.5.8 Audit Flow Chart -- 3.5.9 Internal Control Questionnaires -- 3.5.10 Audit Tests -- Points to Ponder -- Review Questions -- Chapter 4: Internal Control, Internal Check and Internal Audit -- 4.1 Introduction -- 4.2 Internal Control -- 4.2.1 Definition -- 4.2.2 Basic Elements of Internal Control -- 4.2.3 Objectives of Internal Control -- 4.2.4 Types of Internal Control -- 4.2.5 Evaluation of Internal Control -- 4.2.6 Internal Control and the Auditor -- 4.2.7 Internal Control in Specific Areas of Business -- 4.2.8 Internal Control Questionnaire -- 4.3 Internal Check -- 4.3.1 Definition -- 4.3.2 General Considerations in Framing a System of Internal Check -- 4.3.3 Objectives of Internal Check -- 4.3.4 Shortcomings of Internal Check System -- 4.3.5 Safeguard Against the Shortcomings of Internal Check…”

Tabla de Contenidos: “…. -- 2.3.2 Neoclassical Approach -- 2.3.3 Modern Approach -- 2.4 Lessons from Japanese Management Style (Theory Z) -- 2.4.1 History of Theory Z -- 2.4.2 Differences Between American and Japanese Management Practices -- 2.4.3 Comparison and Contrast of Theories X, Y and Z -- Summary -- Keywords -- Question Bank -- References -- Chapter 3: Planning -- 3.1 Planning: Concept and Definition -- 3.2 Features or Characteristics of Planning -- 3.2.1 Basic and Fundamental to All Management Functions -- 3.2.2 Goal-Oriented Function -- 3.2.3 Intellectual Process -- 3.2.4 Forward-Looking Process -- 3.2.5 Continuous Process -- 3.2.6 Pervasive Function -- 3.2.7 Integrating Process -- 3.3 Process or Steps of Planning -- 3.3.1 Visioning and Mission Formulation -- 3.3.2 Framing the Overall Goal for the Organization -- 3.3.3 Collecting Data -- 3.3.4 Developing Planning Premises -- 3.3.5 Determining Alternative Courses of Action -- 3.3.6 Comparative Study of the Alternative Courses -- 3.3.7 Selection of the Best Courses of Action -- 3.3.8 Preparation of Derivative Plans -- 3.3.9 Involving Employees/Workers -- 3.3.10 Implementation of Plan -- 3.3.11 Follow-Up -- 3.4 Importance/Advantage/Utility of Planning -- 3.5 Limitations of Planning/Barriers to Effective Planning…”

Sumario

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