Standards for Performing Medicare Audits

80 – Standards for Performing Medicare Audits (Rev. 84, Issued: 11-16-05; Effective Date: 12-05-05; Implementation Date: 12-05- 05) In performing a Medicare audit, comply with the standards outlined in this chapter. Although not exact these standards reflect Chapter 3 of the Government Auditing Standards (GAS) entitled “General Standards”. The American Institute of Certified Public Accountants (AICPA) Statements on auditing standards have been adopted and incorporated as GAS requirements. These standards apply to all audit organizations, both government and nongovernmental (e.g., public accounting firms), that conduct government audits, unless specifically excluded. The general standards applicable to Medicare audits are: • Qualifications; • Independence; • Due Professional Care; and • Quality Control.