health south accounting irregularities: A Presentation and Overview

As a part of this presentation, I, as an independent auditor commissioned by the committee of the firm representing the HealthSouth Corporation, wish to make clear that the company I have just audited, though tarred and feathered by the modern media, is not nearly at fault as one might initially believe, given the nature of the following components peculiar to the health services and health care industry. Although HealthSouth's supposed irregularities may have been elided in the public imagination with corporations such as Enron, it is not an 'imaginary corporation.' Mistakes were made, but these mistakes should not cause individuals to forget the ongoing quality of care still provided by the company.

The company's former CEO Richard M. Scrushy never told the company's primary accountants to falsify financial reports. Furthermore, these accountants would have reported accounting irregularities had they known about them....
[ View Full Essay]