论文部分内容阅读
医院药品库存是医院重要流动资产,是医院财务报表审计重要一环,因其规格品种多、量大繁杂、流动快、不宜盘点等,常常导致注册会计师执业时不易准确掌控,给审计工作带来风险。本文根据以前审计经验,通过分析2家不同区域、不同级次的医院,分别处于人工系统与信息系统环境中,药品购进、发出和库存管理现状后,在遵循中国注册会计师协会制定的《医院财务报表审计指引》(会协2011第3号)和风险导向审计前提下,提出药品库存审计中如何了解医院药品购、销、存流程,比对信息化系统,怎样有效监盘等方法,力求探索出一种既提高效率和效果,又规避执业风险的药品库存审计方法。
Hospital drug inventory is an important hospital liquid assets, the hospital audit an important part of the financial statements, because of its many varieties of specifications, the amount of complex, fast-moving, not inventory, etc., often lead to a certified public accountant practice is not easy to accurately control the audit work to bring risk. Based on the previous auditing experience, after analyzing the current situation of two systems in different regions and different levels in artificial systems and information systems, purchasing, issuing and inventory management of pharmaceuticals, Under the guidance of the “Audit Guidelines for Financial Statements” (HSE 2011 No.3) and risk-based auditing, the paper proposes ways to understand how drug purchase, sales and inventory processes, hospital information systems and how to effectively monitor drug inventory audits Explored a method of inventory audit that not only improves efficiency and effectiveness but also avoids practicing risks.