An Audit Data Analysis Of Accounts Receivables From M Hospital Based On T-SQL Technology

Central after starting a new health care reform since 2009,the national problems existing in the process of health care reform,and reform efforts quite attention,so every year audit institutions at the grass-roots level to a health care facility audit in the audit work plan.The computer audit should time request.In 2002,the audit information system for construction projects(hereinafter referred to as golden audit project),the pioneering achievements of our country's audit information system,and has trained a large number of computer audit workers.At present,the national audit staff necessary database is SQL 2008 system.The winter of 2015,conducted in X city(2013-2014)the balance of the financial audit.In this paper,using the data of financial data is at the hospital.Based on the formation of accounts receivable,accounting accounting treatment process for the analysis way of thinking of sterilisation,using T-SQL language layers of accounts receivable financial data are analyzed.In this paper introduces the background and theoretical basis,analyzed the feasibility and necessity,the fourth chapter first,using structured query language(SQL)accounts receivable data structure,analyzes the hospital from the vast amounts of data to find out the "other receivables" subjects of high proportion,identified as key audit object;Then,using T-SQL language will"other receivables”course financial data for a model form;Then,in the class f rule write T-SQL statement analysis of "other receivables" subject difference of data distribution rate;Moreover,this paper discusses the T-SQL statement analysis the costs and expenses write-off accounts receivable instance;Finally,summarizes the method of data analysis,and illustrates how to use this kind of audit method in other audit.The fifth chapter,according to the result of data analysis,from strengthening the analysis of computer audit business requirements,and audit results to improve.In this paper,we study T-SQL technology application in receivables audit data analysis.Although the audit object is different again,but the thinking of analysis data and structured query can be for reference.If class f law applied to analysis of "bank deposit","cash" course,only need to adjust T-SQL statement to according to the actual situation of related words.So,in this paper,the computer audit to the application of concrete is of great significance.