Case Study On TZ Accounting Firm’s Inventory Monitoring Of DL Hospital

In recent years,with the continuous advancement of the reform of the medical and health system,the reliability of hospital accounting information has been paid more and more attention.Hospitals should establish and improve financial accounting systems,strengthen cost accounting and budget management;establish and improve internal control systems,and implement internal audits.System;improve the financial reporting system,and at the same time,it is necessary to give play to the role of external audit and supervision of accounting firms.In the financial statements,the inventory subject is a very important component.Qualified financial reports must ensure the authenticity and accuracy of inventory information.However,many hospital inventory management tasks do not receive corresponding attention,plus the hospital inventory itself There are particularities,and inventory items have become a high incidence of misreporting.How to properly use audit procedures by auditors to carry out inventory monitoring more effectively has become a problem worthy of attention and discussion.Therefore,this article discusses how to perfect the auditors to monitor the inventory of the hospital.This article introduces the theory and research status of inventory monitoring and inventory audit at home and abroad,combs the definition,purpose and procedures of inventory monitoring,combines the characteristics of hospital inventory,explains the difficulties of hospital inventory monitoring.On this basis,the audit personnel’s inventory monitoring process of the DL hospital is taken as the analysis object.On this basis,taking the inventory monitoring process of the DL hospital by the auditors as the analysis object,the implementation of the inventory monitoring program was analyzed and evaluated.Finally,based on the analysis of the inventory monitoring process of the DL hospital by the auditors,it was suggested that the targeted inventory monitoring plan should be developed by doing the preliminary work and evaluating the hospital inventory plan;the observation and inspection procedures should be implemented Pay attention to the status of the inventory from two aspects,pay attention to the movement control of the inventory of the outpatient pharmacy,and set up detailed inspection procedures;the scope of the inventory inventory should be determined from three dimensions,etc.,in order to improve the quality and effect of the audit personnel on the inventory control of the hospital drug inventory.