ISQC 1: Definitions
Updated: Jul 19, 2022
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).
是指执行业务的人员对执行的工作、获取的结果以及得出的结论作出的记录（有时也使用“工作记录”的术语）