Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
Amounts recognised in the balance sheet and income statement
Analytical procedure
Annual lease costs
Annual report
Annuities
Anomalous error
Application control
Appraisal (of mineral reserves)
Appraisal well
Appraised value
Appropriateness
Appropriation accounting
Area of interest
Area of interest accounting
Arm's length transaction
Asking price
Assertion
Assess
Asset
Asset exchanged at a loss (at a gain)
Assets held by a long-term employee benefit fund
Assistance
Assistant
Associate
Assurance
Assurance engagement
Assurance service
At cost
Attendance
Attestation
Attribute sampling
Audit
Audit adjustment
Audit analytical review
Audit committee
Audit contract
Audit evidence
Audit firm
Audit objective
Audit plan
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