ISQC 1: Definitions
In this ISQC, the following terms have the meanings attributed below: 就国际质量控制准则而言，对下列术语给予以下定义: Date of Report | 报告日 The date selected by the practitioner to date the report. 是指执业人员在出具的报告上签署的日期 Engagement Documentation | 业务工作底稿 The record of work performed results obtained, and conclusions the practitioner reached (terms such as “working papers” or “work papers” are sometimes used). […]
