Audit Acceptable Error Rate
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Acceptable Error Rate For Pharmacies
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Acceptable Error Rate For Data Entry Work
byzaur2009 20687views audit sampling notes bystudent 9643views Cahpter 2 Audit Sampling byNur Dalila Zamri 2211views Audit sampling for tests of control... bybagarza 16120views Auditing sampling presentation byDominic Korkoryi 2561views Perform audit testing in excel: Mon... byTao Li CPA,CA 10220views Share SlideShare Facebook Twitter LinkedIn Google+ Email Email sent successfully! Embed Size (px) Start on Show related SlideShares at end acceptable bit error rate WordPress Shortcode Link Audit Sampling 66,171 views Share Like Download Sako Mayrick, Experienced Management Consultant Follow 0 0 0 Published on Oct 15, 2008 one of the most risk area in auditing is audit sampling, if not well approached may lead to substandard audit work ... Published in: Business, Economy & Finance 3 Comments 10 Likes Statistics Notes Full Name Comment goes here. 12 hours ago Delete Reply Spam Block Are you sure you want to Yes No Your message goes here Post Aung Myat Thank you so much for sharing 1 month ago Reply Are you sure you want to Yes No Your message goes here Pakistan Zindabad well done 11 months ago Reply Are you sure you want to Yes No Your message goes here Femie Resurreccion , Manager/Proprietor at Aemiels's Pure Drinking Water very powerful samples .. so helpful to me 3 years ago Reply Are you sure you want to Yes No Your message goes here shayals 2 weeks ago 19970116 5 months ago Pakistan Zindabad 11 months ago Sitisyakila Deen 1 year
Writers'Guidelines October 8, 2012 The Value of Error Reports By Mike Bassett For The Record Vol. 24 No. 18 P. 10 An exploration of coding accuracy
Acceptable Human Error Rate
can yield worthwhile riches for organizations seeking to maintain
Statistical Sampling Error Rate
a strong financial foothold. Every healthcare organization is expected to have in place an effective tolerable error rate coding compliance program—one that will be continually evaluated and reevaluated. To accurately assess the program’s effectiveness, it’s necessary to measure several outcome indicators, including http://www.slideshare.net/SakoMayrick/audit-sampling2-presentation error rates, which many HIM experts consider to be the most significant. There are various methods of determining chart error rates but, according to Rose Dunn, MBA, RHIA, CPA, FACHE, chief operating officer for healthcare consulting firm First Class Solutions, Inc, the two most common are the “code-over-code” and http://www.fortherecordmag.com/archives/100812p10.shtml “record-over-record” methods. In each approach, several charts are selected for review. The code-over-code approach divides the total number of correct codes by the total possible number of correct codes, while the record-over-record approach divides the number of records correctly coded by the total records in the sample. According to the AHIMA publication Benchmarking to Improve Coding Accuracy and Productivity, the more widely recognized record-over-record method provides the advantage of being less labor intensive. On the other hand, it is considered to be more subjective because it may not include a definition of what counts as an error. In addition, some organizations may adjust the error rate based on the perceived impact of the errors. The more specific code-over-code approach is deemed more objective because errors are more clearly defined. According to the AHIMA publication, it is also more effective in identifying trends for educa
- 25 Evaluation of sample results 26 - 32 Analysis of errors in the sample 27 - 30 Inferences to be drawn for the population as a whole 31 http://app1.hkicpa.org.hk/professionaltechnical/pronouncements/handbook/volume3a/sas430.htm - 32 Compliance with International Standards on Auditing 33 Effective date 34 Appendix - Table 1 : Examples of factors influencing sample sizes for tests of control Table 2 : Examples of factors influencing sample sizes for substantive procedures [7.97 (Supp. 4/97)] STATEMENT OF AUDITING STANDARDS 430 AUDIT SAMPLING (Issued July 1997) [7.97 (Supp. 4/97)] Statements of Auditing Standards (SASs) are to be read in the light of SAS error rate 010 "The scope and authority of auditing pronouncements". In particular, they contain basic principles and essential procedures (auditing standards), indicated by paragraphs in bold italic type, with which auditors are expected to comply in the conduct of any audit including those of companies applying section 141D of the Companies Ordinance. SASs also include explanatory and other material which is designed to assist auditors in interpreting and applying auditing standards. acceptable error rate Introduction 1. The purpose of this Statement of Auditing Standards (SAS) is to establish standards and provide guidance on the design and selection of an audit sample and the evaluation of the sample results. This SAS applies equally to both statistical and non-statistical sampling methods. Either method, when properly applied, can provide appropriate audit evidence. 2. When using either statistical or non-statistical sampling methods, auditors should design and select an audit sample, perform audit procedures thereon and evaluate sample results so as to provide sufficient appropriate audit evidence. (SAS 430.1) 3. "Audit sampling" means the application of audit procedures to less than 100% of the items within an account balance or class of transactions to enable auditors to obtain and evaluate audit evidence about some characteristic of the items selected in order to form or assist in forming a conclusion concerning the population. Audit sampling can be used as part of a test of control or as part of a substantive procedure. 4. It is important to recognise that certain testing procedures do not come within the definition of sampling. Tests performed on 100% of the items within a population do not involve sampling. Likewise applying audit procedures to all items within a population which have a particular chara
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