选取样本时，只有从抽样总体中选出具有代表性的样本项目，注册会计师才能根据样本的测试结果推断有关总体的结论。因此，不管使用统计抽样还是非统计抽样，在选取样本项目时，注册会计师应当使总体中的每个抽样单元都有被选取的机会。
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- as-man
- as many
- as many again
- as many as
- Asmara
- as-matter-fact
- as-matter-of-fact
- as matters stand
- as matters stand(或 as the matter stands)
- ASME
- as meek as a lamb
- (as) merry as a cricket(或 grig,lark)
- as mild as a dove
- as mild as a dove(或 May,milk)
- as much
- as much again
- as much again (as)
- as much again as
- as much ... as
- as much as
- as much as to say
- (as) naked as (the day) one was born
- as naked as the day one was born
- a snake in the bosom
- a snake in the grass