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.本研究围绕会计（accounting）与审计（auditing）术语的语言学发展展开探究，重点考察英语与乌兹别克语中相关术语的涌现、演化与消亡进程。本研究采用比较历史语言学方法，分析社会、经济与技术变革如何影响会计与审计领域专业词汇的形成、调适与废弃过程。研究成果有助于深化对专业话语体系内术语动态演化规律的认知，同时凸显了跨语言场景下术语翻译与标准化所面临的挑战。