| ტერმინი | სტანდარტის დასახელება |
|---|---|
| compliance framework | ISA |
| component | ISA |
| component | IFRS Standards |
| component auditor | ISA |
| component management | ISA |
| component materiality | ISA |
| component of a complete set of financial statements | ISA |
| component of an entity | IFRS Standards |
| components of equity | IFRS Standards |
| compound financial instrument | IFRS Standards |
| comprehensive income | IFRS Standards |
| computer information system (CIS) | ISA |
| computer software | IFRS Standards |
| computer-assisted audit techniques | ISA |
| conduit | IFRS Standards |