employee
Russian Federation
Russian Federation
In this article, the authors examine balance sheet analysis issues adapted to the methodological tools and composition of the information base necessary for effective balance sheet analysis and audit. The article highlights the use of an information base for analysis, the use of management reporting, and an assessment of the state of internal control over the formation of balance sheet indicators. Methods for analyzing and auditing the balance sheet of a medical institution are presented, including an analysis of the structure of non-financial and financial assets and liabilities; the use of coefficients: current liquidity, autonomy, turnover. The following types of analysis are considered: comparative, trend, and factor. Balance sheet audit methods of a procedural and evidentiary nature are presented, such as inspection, observation, and monitoring of the process of implementing accounting or control procedures. It is noted that the objectives of analysis and audit in a medical institution vary from an assessment of purely financial solvency to an audit of the socio-economic efficiency of entrusted public resources.
analysis, audit, balance sheet, reporting
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