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CCH Accounting Research Manager® Adds Knowledge-Based Audits of Health Care Organizations

(RIVERWOODS, ILL., December 6, 2007) – Now, there’s in-depth help with audits of health care organizations available from CCH, a Wolters Kluwer business and a leading provider of tax, accounting and audit information, software and services ( Knowledge-Based Audits of Health Care Organizations is a comprehensive module in the CCH Accounting Research Manager® (ARM) that helps professionals comply with risk assessment standards.

“To properly assess risk, auditors must know the special characteristics of the entities they’re examining,” noted Cynthia Kaplan, CCH product manager. “With this module, ARM provides them with the background and specific tools they need to meet today’s more stringent requirements.”

Knowledge-Based Audits of Health Care Organizations guides users through the various types of health care organizations, from hospitals and managed care organizations to physician practice groups and home health agencies, for-profit and non-profit, governmental and nongovernmental, each with its own characteristics. It points out how the characteristics and structural makeup impact the accounting and auditing practices of the organization and how these in turn are important when customizing the audit plan, forming risk assessments and developing audit procedures to ensure an effective audit in accordance with GAAS.

Special attention is paid to areas that represent significant audit risk, such as patient accounts receivable and net patient service revenues; third-party settlements and contractual adjustments; and malpractice reserves.

Knowledge-Based Audits of Health Care Organizations includes: knowledge-based audit documents, which contain steps and procedures required by GAAS; audit programs that guide the auditor through related steps and procedures; practice aids that help the auditor complete steps or processes outlined in other documents; correspondence document templates for engagement letters and confirmation requests; and auditor’s reports document templates for a variety of sample auditor’s opinions on audited financial statements.

Availability and Price

For a free trial or additional information on the Accounting Research Manager module, Knowledge-Based Audits of Health Care Organizations, visit A subscription to Knowledge-Based Audits of Health Care Organizations is $249 and is available only to those subscribing to other Accounting Research Manager audit libraries. Current subscribers can add on this valuable tool to their Audit Public, Audit Private, Audit Only or the Academic subscriptions.

About Accounting Research Manager

Developed by a major international accounting firm, Accounting Research Manager (ARM) is the comprehensive and insightful database of expert-written interpretations of accounting, auditing, internal controls, government and SEC information. It also includes authoritative and proposed literature from the FASB, AICPA, SEC, EITF, IASB, PCAOB, COSO, IIA, GASB, GAO and OMB. Updated daily, it is the current, complete and objective resource for professionals’ financial reporting needs. A free 14-day trial is available.

About CCH, a Wolters Kluwer business

CCH, a Wolters Kluwer business ( is a leading provider of tax, accounting and audit information, software and services. It has served tax, accounting and business professionals since 1913. Among its market-leading products are The ProSystem fx® Office, CorpSystem™, CCH® Tax Research NetWork™, Accounting Research Manager® and the U.S. Master Tax Guide®. CCH is based in Riverwoods, Ill.

Wolters Kluwer is a leading global information services and publishing company. The company provides products and services for professionals in the health, tax, accounting, corporate, financial services, and legal and regulatory sectors. Wolters Kluwer had 2006 annual revenues of €3.4 billion, employs approximately 18,450 people worldwide, and maintains operations across Europe, North America, and Asia Pacific. Wolters Kluwer is headquartered in Amsterdam, the Netherlands. Its shares are quoted on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. For more information, visit

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