- Auditing Tutorial
- Auditing - Home
- Auditing - Introduction
- Detection and Prevention of Fraud
- Detection and Prevention of Errors
- Auditing - Basic Principles
- Auditing - Advantages
- Auditing - Limitations
- Auditing - Classifications
- Preparation before an Audit
- Auditing - Audit Planning
- Auditing - Audit Program
- Examples of Audit Program
- Modification of Audit Program
- Methods of Audit
- Duties of Audit Staff
- Auditing - Audit Evidence
- Auditing - Types of Evidence
- Auditing - Audit Techniques
- Auditing - Internal Control
- Auditing - Internal Check
- Internal Check and Auditor
- Auditing - Internal Audit
- Auditing - Audit Sampling
- Auditing - Audit Vouching
- Auditing - Mechanized Accounting
- Auditing - Trading Transactions
- Vouching of Cash Transactions
- Auditing - Vouching of Ledger
- Auditing - Audit Verification
- Depreciation, Reserves & Provision
- Auditing - Capital and Revenue
- Auditing - Audit of Hospitals
- Audit of Educational Institutions
- Audit of Charitable Institutions
- Audit of Clubs & Theatre
- Audit of Sole Proprietary Concern
- Audit of Partnership Firms
- Auditing - Audit of Doctors
- Audit of Electricity Supply Company
- Audit of Shipping Company
- Audit of Co-Operative Societies
- Auditing - Audit of Hotels
- Auditing - Management Audit
- Auditing - Tax Audit
Auditing - Audit of Doctors
The following points need to be considered by an Auditor while conducting an Audit of Doctors −
The auditor should first list out books of accounts, register, document, etc. as maintained by the doctor.
He should note down the fees charged by the Doctor to attend patient at his clinic, visit charges, operation charges of each kind of operation done at his own operation theater or at any other hospital.
He should study system of recording of all transactions and control over staff.
He should vouch cash receipt on account of patient attended, visit charges, operation charges, drugs charges from bills; cash receipt counterfoils, patient register and cash book.
He should verify the stock of drug store on account of medicines, surgery and other instruments.
He should vouch the expenses of Ambulance from the log book.
An Auditor should assure that proper accounting should be done for revenue and capital expenditures.
Provision of depreciation should be adequate.
Staff salary should be vouched carefully with cash book, bank book, attendance register and salary register.
Purchases of drugs, equipment, housekeeping items, stationery and printing should be vouched carefully.
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