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**Introduction of Circle**

A Circle is a easy and very simple form of Euclidean geometry which is the set of points in the plane that are equidistant from a mentioned point that is the centre. The distance among any of the points and the centre is known as the radius.

A circle is a simple rounded curve which splits the plane into two regions: an interior & an exterior. In everyday utilize, the word "circle" can be used interchangeably to refer to either the border of the figure or to the whole figure including its interior; in technical usage the circle is the former and the later is identified as disk.

A circle can be defined as the curve traced out by a point which moves so that its distance from a known point is constant.

A circle may also be described as a special type of ellipse in which the two foci are coincident and the eccentricity is zero. Circles are conic sections attained when a right circular cone is intersected by a plane at right angles to the axis of the cone.

Terminology of Circle

**What is Chord:**Chord is a line segment and its endpoints lie on the circle.**What is Diameter:**Diameter is known as the longest chord, a line segment whose endpoints lie on the circle and which goes through the centre; or the length of such a segment, it is the largest distance among any two points on the circle.**Define Radius:**Radius is a line segment joining the center of the circle to any point on the circle itself; or the length of such a segment; it is measured as half as the diameter.**Circumference**: length of one circuit along the circle itself.**Tangent of a Circle:**tangent is a straight line that touches the circle at a single point.**Secant:**It is an extended chord, a straight line which cutting the circle at two points.**Define Arc:**arc is any connected part of the circle's circumference.**Sector:**it is a region enclosed by two radii and an arc lying between the radii.**Segment:**segment is a region enclosed by a chord and an arc lying between the chord's endpoints.

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## Cost Audit Techniques

The techniques employed through a cost accountant in the performance of his job are identical to those used through an auditor of financial accounts.