A LINGUISTIC ANALYSIS OF THE EMERGENCE AND TERMINATION OF ACCOUNTING-AUDITING TERMINOLOGY

This study explores the linguistic development of accounting and auditing terminology, focusing on the processes of emergence, evolution, and termination of terms across English and Uzbek. Using comparative and historical linguistic methods, the research analyzes how social, economic, and technological changes influence the formation, adaptation, and obsolescence of specialized vocabulary in accounting and auditing. The findings contribute to understanding terminology dynamics within professional discourse and highlight translation and standardization challenges across languages.