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.