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ISQC 1: Definitions

Updated: Jul 19, 2022

In this ISQC, the following terms have the meanings attributed below:


Date of Report | 报告日

The date selected by the practitioner to date the report.


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).