Complete the Key Words,names,and Phrases in the Following Accountant's Report

question 90

Essay

Complete the key words,names,and phrases in the following accountant's report on a review of financial statements (balance sheet and statements of income,comprehensive income,retained earnings,and cash flows)of a nonissuer.
We have ___________ the accompanying _____________ of Dandy Company as of December 31,2012 and 2011,and the _____________________________________ ___________________________.A review includes primarily applying ________ _____________ to management's ______________ and making ________________ __________.A review is substantially ____________________ than an audit,the objective of which is the ___________________ regarding the financial statements ___________________.Accordingly,we _____________________________.
_______________ is responsible for the ____________________________ of the financial statements ______________________________________________ and for designing,implementing,and __________________________ relevant to the preparation and fair presentation of the financial statements.
Our responsibility is to ___________________ in accordance with ____________ _____________________________________ issued by the American Institute of Certified Public Accountants.Those standards _________________________ to obtain _______________ that there are _____________________ that should be made to the financial statements.We believe that the ___________________ provide a ___________________ for our report.
Based on our review,we are ________ of any ________________ that should be made to the accompanying financial statements in order for them to be in ____________ ________________________________.

Understand the purpose and components of the Uniform Hospital Discharge Data Set (UHDDS).

Grasp the principles behind the Diagnosis-Related Group (DRG) system including its calculation and application in healthcare reimbursement.

Identify post-operative complications and differentiate them from co-morbidities.

Know what clinical information is collected in UHDDS and recognize non-included data.

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Definitions:

Overlearning

The practice of continuing to study or practice beyond just memorizing the material, enhancing retention and mastery of the skill or knowledge.

Efficient Retention

The ability to effectively and accurately remember and recall information over periods of time.

Hindsight Bias

The tendency to believe, after learning an outcome, that one would have foreseen it, often referred to as the "I-knew-it-all-along" effect.

Placebo Effect

A phenomenon where an improvement in health or wellbeing is observed after receiving a treatment that has no therapeutic value, due to the individual's belief in its efficacy.