| ტერმინი | სტანდარტის დასახელება |
|---|---|
| audited financial statements | ISA |
| auditor | ISA |
| auditor association with financial information | ISA |
| auditor`s expert | ISA |
| auditor`s point estimate or auditor`s range | ISA |
| auditor`s range | ISA |
| auditor`s report | ISA |
| audit-related service | ISA |
| authorization | ISA |
| available-for-sale financial assets | IFRS Standards |
| award credits | IFRS Standards |