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  <titleInfo>
    <title>Audits of providers of health care services</title>
  </titleInfo>
  <name type="corporate">
    <namePart>American Institute of Certified Public Accountants</namePart>
    <namePart>Health Care Committee.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="corporate">
    <namePart>American Institute of Certified Public Accountants</namePart>
    <namePart>Health Care Audit and Accounting Guide Task Force.</namePart>
  </name>
  <name type="corporate">
    <namePart>American Institute of Certified Public Accountants</namePart>
    <namePart>Accounting Standards Division.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York, N.Y</placeTerm>
    </place>
    <publisher>American Institute of Certified Public Accountants</publisher>
    <dateIssued>c1990</dateIssued>
    <dateIssued encoding="marc">1990</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xvi, 268 p. 23 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">prepared by the Health Care Committee and the Health Care Audit and Accounting Guide Task Force ; including statement of position issued by the Accounting Standards Division.</note>
  <note>Includes index.</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Health facilities</topic>
    <geographic>United States</geographic>
    <topic>Auditing</topic>
  </subject>
  <subject authority="mesh">
    <topic>Accounting</topic>
    <topic>standard</topic>
  </subject>
  <subject authority="mesh">
    <topic>Accounting</topic>
    <topic>methods</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Health facilities</topic>
    <topic>Accounting</topic>
    <topic>Standards</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">HF5686.H7 A54 1990</classification>
  <classification authority="ddc" edition="20">657/.8322045</classification>
  <classification authority="nlm">W 80 A5116a</classification>
  <identifier type="isbn">0870510770</identifier>
  <identifier type="lccn">90000616</identifier>
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    <recordCreationDate encoding="marc">900413</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160527190029.0</recordChangeDate>
    <recordIdentifier source="BIBL">181449</recordIdentifier>
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