title: Auditing the auditors.
abstract: An independent auditor's opinion is supposed to be the gold standard in healthcare accounting. Such audits provide reasonable assurance that financial statements are accurate, which is particularly important in not-for-profit healthcare because most organizations don't have shareholder oversight. But the recent firing of a Big Five accounting firm by a major healthcare system in bankruptcy reorganization raises questions about the credibility of external audits.
authors: K
authors: K
authors: Pallarito
mesh_terms: D016361:Bankruptcy; D003253:Consultants; D005375:Financial Audit / Q000331:legislation & jurisprudence / Q000592:standards*; D006801:Humans; D016365:Liability, Legal; D009096:Multi-Institutional Systems / Q000191:economics*; D010414:Pennsylvania; D014341:Trustees