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ACCA help - Glossary of Terms and Definitions - Letter C

Call-off contract
Capacity utilisation
Carrying value
Casual models
Casual vacancy
Check-point restaart
Closed system
Coefficient
Committee
Compare
Comparative financial statements
Comparative information
Compensating cash balance
Compilation engagement
Compliance
Complementary user entity controls
Compliance framework
Component
Component auditor
Component management
Component materiality
Compromise
Computer-assisted audit techniques
Conclusion
Conditional payoff
Confer
Confidence
Confidentiality
Consensus
Consignment inventory
Constraints
Contingency plan
Control activities
Control environment
Control risk
Controllable costs
Convention
Coordination
Corporate governance
Correlation
Corresponding figures
Cost apportionment
Cost centre
Cost behaviour
Cost driver
Cost gap
Count
Covert
Credibility
'Creeping materiality'
Criteria
Critical Success Factor (CSF)
Culture
Curvilinear
Customer empowerment
Customer cycletime
Customer Profitability Analysis (CPA)
Customer service
Cybernetic control

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