| ტერმინი | სტანდარტის დასახელება |
|---|---|
| applied criteria | ISA |
| appropriateness (of audit evidence) | ISA |
| area at water risk | ESRS |
| area of high-water stress | ESRS |
| arm`s length transaction | IFRS Standards |
| arms`s length transaction | ISA |
| assertion | ISA |
| assess | IFRS Standards |
| assessing control | IFRS Standards |
| asset | IFRS Standards |
| asset | ISA |
| asset acquired | IFRS Standards |
| asset ceiling | IFRS Standards |
| asset manager | IFRS Standards |
| asset`s value in use | IFRS Standards |